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        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.

        <h1>Institution eligibility for research goods: registration and head certification required, prototype value cap and nontransferability period apply.</h1> Amendment replaces S.No.2 in the TABLE of Notification No.10/97-Central Excise to set out that institutions other than hospitals may receive scientific and technical instruments, accessories, software and prototypes subject to conditions: registration with the Department of Scientific and Industrial Research; head-of-institution certification that goods are essential for research and will be used only for the stated purpose; an aggregate prototype value cap in a financial year; and a prohibition on transfer or sale of the goods for a specified nontransferability period from installation.

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