Section 11(1) in Customs Tariff (Identification, Assessment and collection of countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
(1)The designated authority while determining the subsidy shall ascertain as to whether the subsidy under investigation -(a)relates to export performance, or(b)relates to the use of domestic goods over imported goods in the export article, for(c)[ has been conferred on a limited number of persons or enterprises or industries or designated geographical regions, engaged in manufacturing, producing and exporting the article.] [Substituted by Notification No.10/2020-Customs (N.T.), dated 2.2.2020 (w.e.f. 1.1.1995).]Provided that for the purposes of sub-clauses (a) and (b), subsidies of a kind mentioned in the Agreement on Agriculture, contained in the Final Act of the Uruguay Round of Multilateral Trade Negotiations, shall not be taken into consideration.Explanation. - (1) For the purposes of sub clause N of Clause (c) the term "subsidy for research activity" means assistance for research activities conducted by commercial organisations or by higher education or research establishments on a contract basis with the commercial organisations if the assistance covers not more than seventy five per cent of the costs of industrial research or fifty per cent of the costs of pre-competitive development activity and provided that such assistance is limited exclusively to(i)costs of personnel (researchers, technicians and other supporting staff employed exclusively in the research activity);(ii)costs of instruments, equipment, land and buildings used exclusively and permanently (except when disposed of on a commercial basis) for the research activity;(iii)costs of consultancy and equivalent services used exclusively for the research activity, including bought in research, technical knowledge, patents, etc;(iv)additional overhead costs incurred directly as a result of the research activity; and(v)other running costs (such as those of materials, supplies and the like), incurred directly as a result of the research activity.
