Exemption for research supplies: specified scientific goods exempt from excise duty subject to certification and use conditions. Exemption relieves specified scientific instruments, accessories, consumables, computer software and prototypes from excise duty when supplied to eligible research and educational institutions, conditioned on institutional certification at clearance, limits on aggregate prototype value, restrictions on transfer or sale for a set period, and specific documentary requirements for institutions under designated central departments or DSIR registration.
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.
Exemption for research supplies: specified scientific goods exempt from excise duty subject to certification and use conditions.
Exemption relieves specified scientific instruments, accessories, consumables, computer software and prototypes from excise duty when supplied to eligible research and educational institutions, conditioned on institutional certification at clearance, limits on aggregate prototype value, restrictions on transfer or sale for a set period, and specific documentary requirements for institutions under designated central departments or DSIR registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.