Customs Tariff
5. 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-commercial educational or vocational institution. |
| 2 | 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 |