Research-derived goods exemption: excise duty waived for patented, Indian-owned designs manufactured by Indian companies with DSIR certification. Exemption from the whole of specified excise duties is granted for goods designed and developed by an Indian-owned company, national laboratory, public funded research institution, or university and manufactured by a wholly Indian owned company, provided the goods are patented in any two countries among India, the United States, Japan and one country of the European Union, a certificate from the Department of Scientific and Industrial Research is produced, the procedure of the jurisdictional Commissioner of Central Excise is followed, and the exemption does not apply after three years from the DSIR certificate issuance.