Exemption to Video Cassettes and Video Tapes recorded with educational programme

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....n 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts video cassettes and video tapes, recorded with University or higher or advanced technical educational programme, when imported into India by a research student, from - (i) the whole of the duty of customs leviable thereon under the First Schedu....

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....at the time and place of clearance, a certificate from the Head of the University, to the effect that such video cassettes and video tapes are required for the use of the research student for technical educational purposes; (iii) in the case of a research student, other than the one attached to a University, the importer produces, at the time and place of clearance, a certificate, from an offic....

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....- For the purposes of this notification, the expression-- (a) "Head of the University" includes, - (i) in relation to a University, Registrar thereof (by whatever name called), (ii) in relation to a College, Principal thereof, (iii) in relation to an institution, Director thereof (by whatever name called); (b)  "University" means a University established or incorporated by or u....