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 the goods specified in column (2) of the Table below,
and falling under Chapters 82, 84, 85 or 90 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in the
manufacture of the finished goods specified in the corresponding column (3) of
the said Table, from so much of that portion of the duty of customs leviable
thereon which is specified in the said First Schedule, as is in excess of the
amount calculated at the rate of 15% ad valorem.
S. No.
|
Description of imported goods
|
Description of finished goods
|
(1)
|
(2)
|
(3)
|
1.
|
UV Exposure Frame/ Double sided UV
Exposures
|
PCBs; Resistors; Potentiometers
|
2.
|
High vacuum frequency adjusters;
Seam sealers; High vacuum base plating system; Lapping machine; Crystal blank
sorter; Die bonder; Pick and place machine; IR Reflow ovens; Tape and Reel
Packing Systems; SMD oscillator ATE (Automatic test�� equipment); SMD Crystal ATE (Automatic test equipment); X-Ray
Goniometer/ Piezo Goniometer; Slurry Saws
|
�Crystals; Oscillators
|
3.
|
Automatic Pin/ Lead cutting/
forming/ lapping machine & parts thereof
|
Relays of contact rating upto 7
amperes; Capacitors
|
4.
|
Transfer moulding press & parts
thereof; Stamping machine; Optical comparator; Marking/ Printing/ Taping/
Testing machine or any combination thereof
|
Semiconductor devices; Capacitors;
PCBs
|
5.
|
Wire wrapping machine/ wire
wrapping tools
|
Relays of contact rating upto 7
amperes; PCBs
|
6.
|
Automatic/ semi automatic coil or
foil or wire winding machine; Automatic/ Semi-automatic Epoxy injection/
Epoxy Coating / Encapsulating/ Micro-dispensing equipment; Automatic solder
dipping machine/ Lead welding Machine; Hotmelt/ Adhesives Applicator; Pin
insertion machine; Caulking machine; Slicing machine; Polishing Machine
|
Extra High Tension/ Fly Back
Transformer; Deflection yokes; Relays of contact rating upto 7 amperes;
Resistors; Potentiometers; Plastic Film Capacitors; Coils; Hellipots
|
7.
|
Automatic assembling machine
|
Connectors; Relays of contact
rating upto 7 amperes; Resistors; Potentiometers.
|
8.
|
High precision eyeletting machine
with automatic mechanism for eyelets with shank diameter less than 0.065 inch
|
Switch of contact rating less than
5 amperes at voltage not exceeding 250 Volts AC or DC; Potentiometers
|
9.
|
High precision automatic/ semi
automatic riveting machine for contact assembly with rivet shank diameter
less than 0.125 inch; Cold loading machine; Laser marking/ printing machine;
Torque gauge or meter (not exceeding 250gm -cm); Calibration Conosoles;
Automatic inspection stations; Histeric/ Magnetic permeability tester;
Dielectric tester; De-ioners; Flux meter for clean room; Automatic contact
welding machine
|
Relays of contact rating upto 7
amperes
|
10.
|
�System of alignment of SMD components (RAL system)
|
SMD components
|
11.
|
Pick and Place machines; Automatic
Assembly line including welding, soldering, Encapsulation, Filling and Drying
|
Variable Resistors; Quartz
crystals; PCB assembly.
|
12.
|
Automatic component insertion/
placement/ mounting system with or without one or more of the following
items: -
(a) Component Sequencer
(b) Control Terminal
(c) Program generator
(d) Jumper forming and insertion
|
Relays of contact rating upto 7
amperes; PCB assembly
|
13.
|
Automatic/ semi-automatic crimping
machine/ hand crimping tools; Automatic temperature controlled precision
moulding press for encapsulation; Automatic head tinning machine/ automatic
end tinning machine; Automatic wire cutting and stripping machine, with or
without welding/ twisting attachment including thermal wire stripper;
Capacitance discharge welding machine with power supply and weld head with
maximum energy setting upto 1000 watts per second
|
Relays of contact rating upto 7
amperes; Resistors; Potentiometers
|
14.
|
Direct and back geared miniature
punch presses suitable for mounting on assembly tables; Multislide punching
and forming machine
|
Relays of contact rating upto 7
amperes; Switches of contact rating less than 5 amperes at voltage not
exceeding 250 Volts AC or DC; Resistors; potentiometers
|
15.
|
Capper/ capping equipment &
parts thereof; Carbonising/ metallising or combination machines; Machine for
blending or pressing or spraying of resistive compositions or films; Vacuum
coater; evaporator; sputtering unit; heat aided coater for depositing various
metal/ metal oxide/� photo resist
films; Triple roll mills/ ball mills; Machine for board cropping, piercing,
tagging or a combination thereof; Machine for carbon track and terminal
assembly; Automatic colour coding machine with auto feeder; High precision
pneumatic/ hydraulic press with variable steps and variable capacity suitable
for mounting on assembly tables; Printer for thick films; Screen washer;
Resistor coating machines; Markers; Vacublast apparatus; Transfer systems/
feed systems; Substrate breaking machine; Rotary table riveting machine;
Stacking machine; Tag closing/ tag insertion machine; Grease applicator;
Automatic/ semi automatic assembly lines for resistors and potentiometers;
Slitting/ cutting machine, CNC or non CNC; Jigs and fixtures for production
of resistors and potentiometers; Motion control systems; Precision Injection
moulding station; Cleaning , deburring, surface finishing , polishing and
vibratory finishing equipment; Microprocessor based AC resistance welding
controllers; Microprocessor based DC high frequency resistance welding
controller; Carbon track moulding systems incorporating compression moulding
machines; Automatic rider block assembling machine
|
Resistors; Potentiometers;
Capacitors
|
16.
|
Automatic Spraying Equipment;
Automatic clearing, Brushing, drilling, Short Clearing, Test Equipment for
elements; Automatic mixing, dosing, resin filling equipment; Capacitor grade
roll Metalliser (Aluminium/ Zinc - Aluminium); Non destructive capacitor
(X-Ray) Testing Machines; Embossing and taping machines; Embossed carrier
tape forming machine; Ageing, Testing & Sorting or Impregnation machine;
Stacking or aligning or glueing machine; Ultrasonic welding machine including
plastic welder
|
Capacitors
|
17.
|
Annealing Furnace; Hydraulic Press;
Press Die; Blackening Furnace For Mask; Blackening Furnace For Frame; Frame &
Clip (FC) Welder; Mask& Frame (MF) Welder; 4th Pin Welder; Mask Baking
Lehr; Q Check Gauge; Mask Washing And Drawing; Screen Matrix Screen Coating (SMSC)
Machine System; Screen Matrix (SM) Lighthouse; Screen Coating (SC) Lighthouse;
Lighthouse Lenses; Ball Mill; Aluminising Machine Pumps; FP Machine; Maskwash
& Seal Surface Wash System; Gas Combustion Equipment For Lehr (E.G., Burners,
Flame Supervision Relays Etc); Mionite Parts For Jigs; Automatic Machine For
Pounding, Frit Leak Testing And Ultrasonic Vibration; Automatic Loader/ Unloaders;
Re-Circulation Fans; Temperature Recorders; Gun Seal Machine; Gun And Bulb
Loader; Bulb Unloader; Single Head Gun Sealing Machine; Drive Gear Box, Bull
Gears, Drive Chain, Drive Track , Drive Motor, Drive Inverter Power Rail, Current
Collector Trolley; Rotary Vacuum Pump, Diffusion Pump, Tube Adapter, Vacuum
Switch .; Automatic Getter Flashing Machine Including Unloader And Transfer; Gun
Washing Machine; Spot Welder; Weld Checker; HV Power Supply; HV Induction
Transformer; HV DC Transformer; CRT Sockets; Surge Absorbers; DC Power
Supplies; Rotary Test Sets; Final Performance Testers; Raster Aging Unit; Semiautomatic
Integrated Tube Component (ITC ) Machine With Camera System; Beam Scanner; Single
Head Tester; Universal CRT Tester; Landing Measurement Equipment; Color
Analyser; Panel Surface Coating Equipment; Bucket Elevator; Belt
Conveyor; Shuttle Conveyor System; Shuttle Dryer And Accessories; Screener;
Raw Material Bin And Silo Cyclone Separator And Dust Collector; Vibratory
Feeder; Rotary Distributor; Air Knocker; Weighing Scale System And
Accessories; Load Cells; Screw Feeder; Raw Material Mixer; Jaw Crusher; Metal
Detector; Magnetic Separator; Raw Material Hoists And Elevators; Furnace And
Forehearth Refractory; Refractory Mortar; Furnace Control System And
Accessories; Furnace Reversal System; Pyrometer; Furnace Combustion System
With Burners; Control System And Accessories; Fuel Supply Metering And Reversal
System; Combustion And Cooling Air Fan System; Combustion Air Metering And
Control System; Natural Gas � LPG Air Mixer System And Accessories; Glass
Level Controller And Accessories; Oxygen Bubbling System And Accessories;
Platinum Lined Bubbler Tubes; High Temperature CCTV System; Thermox Analyzer;
Oxygen Sensor; Glass Laboratory Equipment; Components Of Platinum And
Rhodium, Including Thermocouples, Gobbing Stirrer And Bowl; Well Liner,
Orifice Ring And Accessories; Molybdenum Frame For Stirrer; Stirrer Mechanism
And Accessories; Feeder Mechanism And Accessories; Shear Mechanism And
Accessories; Hydraulic Press Accessories, Tools And Spare Parts; Hydraulic
Power Unit And Accessories; Press Table And Base And Accessories; Ram
Assembly And Accessories; Gob Wiper; Gob Spanker; Air Former System; Basket
Valve; Shell Transfer System; Turn Over System; Take Out System; Gob Weight
Measuring And Control System; Pin Sealer And Accessories; Pin Sealer Body And
Base; Oscillator And Control System; Button Sealing Machine; Ware Auto Loader
And Unloader System And Accessories; Annealing Lehr And Accessories; Ware
Dimension Control Gauges And Accessories; Hot End Gauge; Combination Gauge;
Inside Contour Gauge; Outside Contour Gauge; Periphery And Out Of Flat Gauge;
Metal Master For Gauges; LVDT Sensor; Laser Marking System; Lap Grinder And
Polisher And Accessories; Drum Grinder And Polisher And Accessories; Edge
Grinder And Polisher And Accessories; Pad Grinder And Accessories; Washer And
Dryer System; Transfer Conveyor; Hydraulic Power System For Grinding And
Polishing Equipment; Slurry System Including Tanks, Agitators, Pumps,
Separator And Accessories; Process Control Computer With Accessories, Cables
And Software; Trolley Conveyors And Hangers; Mold Blasting Machine; Mold5-Axis
Machining Center And Tools And Accessories; Mold 3-Axis Machining Center And
Tools And Accessories; Mold Surface Grinder Machine And Tools And
Accessories; Mold NC Lathe Machine, Ware 3 D Measuring Machine And
Accessories; Mold Plunger, Shell, Ring And Bottom Casting; Mold Assembly
Including Plunger, Shell, Ring, Bottom And Accessories.
|
CDT/ Cathode Ray Tubes
|
18.
|
Conveyorised Microprocessor
controlled wet process lines; Microprocessor controlled surface preparation
machine; CNC Controlled drilling/ routing Multispindle Machines; Vacuum Hot
& Cold/ Multilayer Presses; PCB cleaning equipment; Conveyerised UV
Curing Equipment; Semiautomatic/ Automatic Screen Printing Machinery; Dry
Film Laminators; Solder Mask Curtain Coating Machinery; Automatic
Computerised Plated through Hole Copper Plating Plants; Conveyerised double
sided Etching Machines; Conveyerised double sided� Resist Stripping Machinery; PCB Scrubbing/ Deburring Machinery;
Conveyerised double sided developer; Multi-layer Board (MLB) Desmearing
Plant; Optical high speed drilling machines; Hot Air Levelling Machines;
Plating Thickness Measuring Equipment; Bare Board Tester; Saw Cutter;
Microscope Projectors; Graticule Lenses; Filtering Units for Chemical
Solutions; Pollution Control Equipment; Automatic Optical� Inspection Equipment / Inspection System;
Effluent treatment modular plant for cyanide, arsenic and other heavy metals;
Electroplating/ Solder Plating equipment; Monitor for plated thickness or
vapour deposited thickness/ Thickness Tester; Coating; and Bare Board Tester
|
PCB
|
19.
|
Annular Wafering/ Lap cutting/
Multiblade Wafering Machine; Automatic Frequency Plating System or Automatic
Vacuum Coater for frequency adjustment; Automatic Lapping Controller;
Automatic Screen Printing Machine; Automatic Vacuum Coaters, Evaporator including
Electron Beam Evaporation Systems / Sputtering Unit, Heat aided Coaters for
depositing Various Metal Films, Metal Oxide Films and Photo Resist Films;
Bevelling Equipment or Automatic Contour Generator; Blank Cleaning and
Etching System; Crystal Impedance Meter; Microprocessor Controlled Auto
Temperature Character Tester; Network Analyser; Silicon/ Quartz Crystals/
Wafer Lapping or Grinding or Polishing or Abrading or Edge Profiling Machine
or any combination thereof; Quartz Crystal Slicing Machine; Vibration Testing
Machine with Auto frequency Changes; Laser Marking or Punching Machine;
Particle Counter for Monitoring dust count in clean room; Sealing Equipment
|
Mounted Piezo Electric Crystals
|
20.
|
Rotary Kiln; Spray Dryer; X-Ray
Fluorescence (XRF) Analyser; High Static Press; Inline Grinding Machine with
washing system; Air Gap Cutting Machine; Lapping and Polishing Machine; Dust
level monitor/ fume hood/ dust precipitator; Ovens/ Furnace/ Heaters
including forced air or inert atmospheric hydrogen or vacuum baking /
sintering / cycling type
|
Ferrites
|
21.
|
Resistance meter; Puncture Tester/
voltage withstand Tester; Bump tester; Cross talk tester; Convergence setting
jigs; Burn in/ life tester; Corona Tester; FBT Tester; Heat Distortion
tester; Vibration Tester; EHT Meter; EHT Probe; Turns counter
|
Extra High Tension/ Fly Back
Transformer; Deflection Yokes; Relays of contact rating upto 5 Amperes;
Resistors; Potentiometers
|
22.
|
Helixing/ groove cutting machine;
Noise meter/ noise analyzer; Digital multi meter (5 � digits and above); High
accuracy LCR bridges; Precision Voltage and Current sources; Precision Multi
Function Calibrators; High accuracy resistance measuring apparatus; Precision
dimensional measuring apparatus; General Purpose Interface Bus (GPIB)/ IEEE
488 interface cards for control of measuring instruments; Data acquisition
systems for monitoring and control of physical and electrical parameters;
Temperature, humidity monitoring and data logging and charting equipment;
Multiplexers and switching matrices to be used with electronic measuring
equipment; Computer controlled power supplies for use in testing; Hot and
cold chamber for testing; Thermal shock chambers; Burn in chamber for
screening of components; Temperature controlled oil bath; Partial discharge
testers; Surge testing equipment including Surge generator, computer control
station and discharge monitoring equipment; High and low frequency impedance
analysers; Potentiometers value testing machines; Viscometers; Temperature
measurement, thermocouples and profiling apparatus; Laser scribing, cutting ,
welding, trimming and marking equipment; Cermet value testing machine; Wiper
forming machine;
Wiper wire straightening machine;
Automatic machine for inserting lead screws into potentiometer housing;
Machine for rotation of potentiometer shaft during testing; Resistance
comparator/ Decade resistance standard or decade capacitance standard;
Dispenser; Centrifuge; Automatic welding or coating or stamping machine;
Carbon and / or metal or resistive composition/ cermet track writing/ coating
machines; Laser trimmer/ laser trimming system with handlers, tools and
accessories or any combination thereof; Infra Red radiant dryers; Cap to lead
welding machines; Temperature controlled ultrasonic solder baths;
Solderability testing machine
|
Resistors; Potentiometers
|
23.
|
Forming Machine for Manufacture of Formed Oil; Assembly
Machine; Packing Machine; Measuring and Testing Equipments; Stitching Machine;
Winding Machine; Combined Stitching Machine and Winding Machine; and Lead Tab
Making Machine
|
Electrolytic Capacitors; Formed
Foil
|
24.
|
Machines for sealing or hot tin
dipping or taping; Measuring and testing equipment
|
Surge Absorbers
|
25.
|
DVD 9 Manufacturing Machinery or Replication Lines
Comprising 2-Injection Moulding Machines, 1 to 2 Metallisers, 1-UV Bonding
Station, 1-Inspection Station; DVD 9 Printing Machines (Screen and Offset); DVD
9 Mastering Equipment with Laser Beam Recorder, Electroplating Equipment,
Stamper Punch and Back Polishing Equipment
|
Digital Video Disk (DVD)
|
26.
|
High Speed Precision Press (400 Strokes Per Minute or
Above); and Optical Comparators
|
Electronic Components
|
27.
|
Histeric Or Permeability Tester; De-Ioners
|
Relays
|