- The Kolkata bench of CESTAT has ruled that research institutions in India are not required to pay customs duty on commercial goods imported for research purposes.
- The decision was made in response to an appeal by the Hydraulic Study Department and the department against an order passed by the Commissioner of Customs.
- The ruling states that customs duty cannot be levied on research institutions for commercial goods imported for research purposes.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
