https://www.taxtmi.com/circulars?id=71583 Testing, research and development, and demonstration samples may be imported without quantity restriction. Highly Specialised Equipment meeting defined criteria need not be supported by a NoC, subject to Customs seeking technical clarification where necessary, while direct end-user imports for personal use are unrestricted. For these categories, a declaration from the importer, exporter, local representative or end user is sufficient for Customs clearance and forms the basis for non-application of BIS provisions. en-us Mon, 06 Jan 2020 00:00:00 +0530 Tue, 13 Oct 2026 14:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71583 Testing, research and development, and demonstration samples may be imported without quantity restriction. Highly Specialised Equipment meeting defined criteria need not be supported by a NoC, subject to Customs seeking technical clarification where necessary, while direct end-user imports for personal use are unrestricted. For these categories, a declaration from the importer, exporter, local representative or end user is sufficient for Customs clearance and forms the basis for non-application of BIS provisions. Circulars Customs Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71583