Goods imported by research institution is exempt from payment of customs duty

Hydraulic Study Dept Vs Commr. of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that the Hydraulic Study Department of Calcutta Port Trust were eligible for the benefit of Notification No. 71/80-Cus dated 26.03.1981 and Notification No. 152/94-Cus dated 13.07.1994. Notification exempts goods which are imported by research institution from payment of customs duty. Facts- Kolkata Port Trust through its Research wing Hydraulic Study Department (HSD), that undertakes research work in various aspects of hydraulic behavior of Bhagirathi-Hooghly River system, and has been recognized as a Scient...