Customs Notification 84/71 customs, dt 11.09.1971



Notification No. 84-Cus., dated 11-9-1971

Click here to know GST exempted list



As per GST Law 2017, IGST exemption is allowed on movement of goods under this notification as per specified terms and conditions.


Exemption to temporary import of scientific equipments by non-profit 
making scientific or educational institutions.

          In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts scientific equipments, namely, instruments, apparatus, machines or accessories therefore used for purposes of scientific research or education, and spare parts of these equipments and tools specially designed for their maintenance, checking, gauging or repair, temporarily imported by such non-profit making scientific or educational institutions as may be approved in this behalf by the Ministry of Education and to be used under the control and responsibility of such institutions for purposes of scientific research or education of non-commercial nature, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional dutyleviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely:-

        (1) the importer makes a declaration at the time of import that the goods are being imported temporarily subject to re-exportation;

        (2) the goods are imported in reasonable quantities having regard to the purpose of importation;

        (3) the goods are capable of identification on re-exportation;

        (4) the goods are re-exported within six months from the date of importation or within such extended period not exceeding one year as may be allowed by the Commissioner of Customs and an undertaking is furnished in writing by the importer agreeing to re-export the goods within the aforesaid period;

        (5) while the goods are in India, they remain in the ownership of a natural person resident abroad or a legal person established abroad; and

        (6) generally subject to the provisions of the Customs Convention on the temporary importation of scientific equipment reproduced in the Annexure to this notification.


On the temporary importation of scientific equipment 
[See Customs Tariff 1994-95 or any earlier edition.]

Notification No. 84-Cus., dated 11-9-1971 as amended by Notifications No. 190-Cus., dated 2-8-1976; 
No. 129/86-Cus., dated 17-2-1986 and No. 101/95-Cus., dated 26-5-1995.



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?


Finalization of provisional assessment under Goods and Service Tax refunds

Refund of GST tax on excess payment due to mistake or inadvertentce

When does GST tax to be refunded?

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

GST payments, claim of non delivery of service

Double payment error in GST tax payments

Payment of GST tax through fraudulent use

Issue of charge back in CC/DC Payment in GST payments

Challan Format of GST Tax payment

GST Tax payment, error in Total amount, How to solve?

GST Tax payment error in major head, how to solve?

Who can inspect import cargo in US

Shut out procedures to get back goods to exporter's place

How to solve exchange rate variation in export business

How to cover the risk of Cargo loss or damage in Import Export Business

How to open an LC? Procedures to open a Letter of Credit

Merge your Commercial Invoice and Packing List

What is Retail Sale Price, RSP under import duty calculation

 How does Anti dumping duty work?

 Certification of Phyto Sanitary under exports and imports

12 Major risks and solutions in Imports and Exports

Types of Policies to cover credit risks in Import Export Trade

Causes influencing price of export goods in Export Trade

Credit risks and solutions under International Business

Foreign exchange fluctuations risks and solutions in import export Business



How to export your product?

Click here to know HS code of your product
What is the ITC code (Indian Tariff Code) of your product?
12 Major risks and solutions in Imports and Exports
Documentation procedures on high sea sale
How to get non preferential Certificate of Origin, state wise
Types of export containers
SEIS scheme for exporters in India

How does Letter of Credit work?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers