Customs Tariff 

 Imports for Training, Educational, Research and Testing Purposes

S.No. Notification No. Subject
1 46/1974-Dated 11-05-1974 Exemption available on pedagogic materials imported by non   educational or vocational institution.
2 152/94-Dated 13-07-1994 Exemption to goods for educational and research purposes or imports by Research/Educational and other Institutes and Universities
3 50/1996-Dated 23-07-1996 Exemption on specified equipment, instruments, raw materials, components, pilot plant and computer software imported for any R & D projects