Article 44
1.Subject to Articles 45 to 49, scientific instruments and apparatus which are not included in Article 43 shall be admitted free of import duties when they are imported exclusively for non-commercial purposes.
2.The relief referred to in paragraph 1 shall be limited to scientific instruments and apparatus which are intended for either:
(a)public establishments principally engaged in education or scientific research and those departments of public establishments which are principally engaged in education or scientific research; or
(b)private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles duty free.