Customs exemption for research imports requires DSIR registration, institutional certification and prohibits transfer for a fixed period. Amendment substitutes the entry for research institutions (other than hospitals) to permit imports of scientific instruments, accessories, consumables, live animals for experiments, software, recorded media, and prototypes below a specified CIF value, subject to: registration with the Department of Scientific and Industrial Research; a Head of institution certificate for each import certifying essentiality and dedicated research use; a no-objection certificate from the Committee for the Purpose of Control and Supervision of Experiments on Animals for live animal imports; and a prohibition on transfer or sale of the imported goods for five years from importation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for research imports requires DSIR registration, institutional certification and prohibits transfer for a fixed period.
Amendment substitutes the entry for research institutions (other than hospitals) to permit imports of scientific instruments, accessories, consumables, live animals for experiments, software, recorded media, and prototypes below a specified CIF value, subject to: registration with the Department of Scientific and Industrial Research; a Head of institution certificate for each import certifying essentiality and dedicated research use; a no-objection certificate from the Committee for the Purpose of Control and Supervision of Experiments on Animals for live animal imports; and a prohibition on transfer or sale of the imported goods for five years from importation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
