https://www.taxtmi.com/caselaws?id=794097 Notification No. 45/2025-Customs applies strictly to DSIR-registered research institutions. The applicant's R&D centres were treated as eligible research institutions because the recognition and registration documents were produced and no suspension or withdrawal was shown. Research-stage consumables imported and substantially used in formulation development, testing, validation and stability studies also qualify, subject to the prescribed conditions. By contrast, goods imported for manufacture of the Exhibit Batch do not qualify because the exemption is institution-specific, goods cannot be transferred or sold contrary to the five-year condition, and a manufacturing facility that is not the eligible research institution cannot claim the benefit. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794097 Notification No. 45/2025-Customs applies strictly to DSIR-registered research institutions. The applicant's R&D centres were treated as eligible research institutions because the recognition and registration documents were produced and no suspension or withdrawal was shown. Research-stage consumables imported and substantially used in formulation development, testing, validation and stability studies also qualify, subject to the prescribed conditions. By contrast, goods imported for manufacture of the Exhibit Batch do not qualify because the exemption is institution-specific, goods cannot be transferred or sold contrary to the five-year condition, and a manufacturing facility that is not the eligible research institution cannot claim the benefit. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794097