Exemption to consumable goods required for research purposes

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....nment, being satisfied that it is necessary in the public interest so to do, hereby exempts consumable goods required for the purpose of research, when imported into India by any Research Institution registered with the Department of Scientific and Industrial Research (DSIR) or by any University, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff ....

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...., has already been availed of under this notification in the same financial year, does not exceed two lakh rupees in value; and (iii) that the consumable goods are imported by it directly. 3. The importing Research Institution or the University, as the case may be, produces a certificate from an officer of the Government of India not below the rank of Deputy Secretary in the Ministry of Science ....