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DGFT Hand Book of Procedures (Pdf)'>Foreign Trade Procedure (wef 05/06/2012) (Pdf) 2.55

2.55

Duty Free Import of R&D Equipment for Pharmaceuticals and Bio-technology Sector

(a) Duty free import of goods (as specified in list 28 of Customs notification No.21/2002 dated 1.3.2002, as amended from time to time) upto 25% of FOB value of exports during preceding licensing year, shall be allowed.

(b) The eligible unit may furnish an application given in Appendix-15A to RA concerned duly countersigned by Chartered Accountant.

(c) In respect of duty free import of R&D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer

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