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    <title>Exemption to temporary import of Scientific equipments etc. by Non profit making scientific and educational institutions</title>
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    <description>Temporary duty and tax exemption applies to scientific equipment, spare parts and specialised maintenance tools temporarily imported for non commercial scientific research or education by non profit institutions approved by the Ministry of Education, subject to declaration of temporary importation, reasonable quantities, identificability on re export, an undertaking to re export within the prescribed period with possible extensions by the Commissioner, retention of foreign ownership, and compliance with the Customs Convention reproduced in the notification.</description>
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      <description>Temporary duty and tax exemption applies to scientific equipment, spare parts and specialised maintenance tools temporarily imported for non commercial scientific research or education by non profit institutions approved by the Ministry of Education, subject to declaration of temporary importation, reasonable quantities, identificability on re export, an undertaking to re export within the prescribed period with possible extensions by the Commissioner, retention of foreign ownership, and compliance with the Customs Convention reproduced in the notification.</description>
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