Lab chemicals (excl. undenatured ethyl alcohol) under HS 9802 attract 10% customs duty if used for lab/R&D & not sold. Misuse attracts full duty.

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Full Text of the Document

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....Notification amends notification No. 50/2017-Customs to prescribe conditional 10% basic customs duty rate on laboratory chemicals (excluding undenatured ethyl alcohol) under HS 9802 00 00 for specified laboratory or research and development use. Importer must submit undertaking not to sell or trade imported goods, failing which duty becomes payable on quantity misused.....