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    <title>Exemption to consumable goods required for research purposes</title>
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    <description>Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.</description>
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      <description>Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.</description>
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