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DSIR Customs Exemption Applies Only to Research Activities, Not Exhibit Batch Manufacturing: CAAR
Case Law Details
- Case Name
- In re Lupin Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Lupin Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application seeking clarification on the applicability of concessional customs duty under Notification No. 45/2025-Customs for goods imported by a pharmaceutical company’s DSIR-recognized Research and Development (R&D) units. The applicant sought rulings on three issues: whether its DSIR-recognized R&D units qualified as eligible research institutions; whether R&D goods imported for activities before manufacture of an Exhibit Batch qualified for the conce...
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