DSIR Customs Exemption Applies Only to Research Activities, Not Exhibit Batch Manufacturing: CAAR

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 concession; and whethe...