Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Seeks to exempt goods on capital goods used by the IT/ Electronics industry, subject to actual user condition

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oods) Rules,1996. 21 [ Provided further that nothing contained in this notification shall apply after 23 [ 30th September, 2024 ] . ] Table 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 1 [Crystals; Mounted Piezo electric crystals; oscillators; capacitors; EMI/RFI filters; LED indicator lamps and display systems] 3. Automatic Pin /Lead cutting /forming/lapping machine parts thereof Relays of contact rating upto 7 amperes; Capacitors; EMI/RFI Filte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11. Pick and Place machines; Automatic Assembly line including welding, soldering, Encapsulation, Filling and Drying 3 [ Variable resistors; quartz crystals; Mounted piezo electric 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... machine; Ultrasonic welding machine including plastic welder Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 17 8 [ *** ** ] 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/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, relays, switches 33. Automatic/semi-automatic winding machines (DC micromotors) Plastic Film Capacitors; coils; filters; wire wound resistors; hellipots; Wound Capacitor elements (parts of capacitors) 34. CNC wire cut machines Resistors, capacitors, semiconductors, connectors, relays, switches, tape deck mechanism, DC micromotors, loudspeakers 35. CNC slitting/cutting machines Resistors, capacitors, semiconductors, connectors, relays, switches 36. Diamond pellet grinding wheel Ferrite 37. Diamond slitting saw Ferrite 38. Forming and taping machine or combination of both switches Plastic film capacitors switches 39. Film/foil slitting machine Film capacitors; Electronic capacitor grade metallised plastic films for capacitors 40. Conveyor/box ovens for curing Capac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oven BTU; automatic testers; tape and reel machine; printers/screen printers; hot air blowers; metallising machine; ageing/testing machine; epoxy dispensing, coating, encapsulating machine; wire wrapping machine; wire wrapping tools; auto sawing machine with jigs and dust extract; optical comparator; triple roll mill/ball mills; marking machine complete with masks and accessories; auto pin; lead cutting/forming machine; lead welding machine; life test/burn in machine/ jigs/fixtures; resin filling equipment; auto stacker; scratch down station; chip sorter; powder dip machine; wax impregnation machine; wire forming machine with jigs; baking ovens; stack to capacitance station; manual sawing machine with jigs; soldering bench; oven; box furnace; auto lead cutting machine; auto printer; auto resin mixer EF 60; LCR bridge; low temperature chamber; humidity chamber; insulation resistance tester; calibration standards Capacitors; Electronic capacitor grade metallised plastic films for capacitors 55. Electronic measuring apparatus (liquid, gases, heat, sound, light, expansion); electronic apparatus for measuring voltage, current, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tester, crystal formation unit, densitometer, digital hole check guage, digital V- score checker, electroless nickel gold entek line, copper recovery system, fluidised sandbath, fluke multimeter, automatic film processor, gold plating line, desoldering/soldering station, hydraulic depinner, immersion tin line, impedance tester, humidity/ temperature chamber, ionic contamination tester, distributed numerical controlled system (Im DNC) Printed Circuit Boards 67. Insert moulding machine, 3D co-ordinate measuring system Relays and switches 7 [ 68. (i) PCB Coating machine falling under sub-heading 8424 89; (ii) PCBA Loader Unloader falling under sub-heading 8479 89 10 [ (iii) Surface Colour/ Gloss/ Roughness Measurement Machine falling under tariff item 9031 80 00; (iv) Force Measurement Machine falling under tariff item 9031 80 00; (v) Magnetism and Weight Measurement Machine falling under sub-heading 9016 00 or heading 9031; (vi) Vibration Machine falling under tariff item 9031 80 00; (vii) Torsion Machine falling under tariff item 9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iff item 8543 70 99; ] Lithium Ion Cell for use in the manufacture of Battery of Mobile Hand sets 22 [ or Battery of Electrically Operated Vehicles ] 70. 12 [ (i) Winding machine falling under tariff item 8479 81 00; (ii) Salt Spray Test Machine falling under tariff item 9031 80 00; (iii) Noise Generator falling under tariff item 8543 70 91; ] Speaker and Receiver of Mobile Hand sets 71. 13 [ (i) Fully Automatic USB Soldering Machine falling under tariff item 8515 19 00; (ii) Tensile Testing Machine falling under tariff item 9024 80 99; (iii) Analytical Balance falling under sub-heading 9016 00; (iv) Water Bath Tester falling under tariff item 9031 90 00; (v) Cord Flexing Test Apparatus falling under heading 9024; (vi) Spark Tester falling under heading 8543 or heading 9031; (vii) Push-Pull Tester falling under tariff item 9031 80 00; ] Data Cables 72. (i) Optical Fibre Cable Stranding Machine falling under tariff item 8479 40 00; (ii) Optical Fibre Colouring .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m 8479 89 99; (v) X-Ray Machine falling under tariff item 9022 19 00; ] Printed Circuit Board Assembly ] 17 [ 75. (i) Motion Control Systems falling under tariff item 9032 89 90; (ii) Oscilloscope falling under tariff item 9030 20 00; (iii) V Groove Cutter falling under tariff item 8207 70 10; (iv) X-Ray Fluorescence Spectrometer (XRF) Tester falling under heading 9030; (v) Timing Noise Analyzer falling under heading 9031; (vi) Cable Bend Tester falling under heading 9031; (vii) Common Mode Noise (CMN) Tester falling under heading 9030; (viii) Force Meter falling under heading 9031 Charger/ Adapter of Mobile Handsets 76. (i) Width and Pad Inspection Equipment falling under heading 9031; Battery of Mobile Handsets (ii) Battery Hitester falling under heading 9031; (iii) Thermal Shock Tester falling under tariff item 9031 80 00; (iv) Thermo Hygrostat falling under heading 9025; (v) ESD Tester fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder heading 8517 (ii) Oscilloscope falling under tariff item 9030 20 00; (iii) Vector Analyzer falling under heading 9030 80. (i) Dry Cabinet falling under heading 8479; Set Top Boxes (ii) Stereo Microscope falling under tariff item 9011 10 00; (iii) Reflow Oven Profiler falling under tariff item 9031 80 00 81. Impulse Tester falling under tariff item 9030 39 00 or tariff item 9031 80 00 Wound Components 82. (i) One Time Program Burning Machine falling under tariff item 8442 30 90; Compact Camera Module (ii) Module Appearance Automatic Inspection Machine falling under tariff item 9031 80 00; (iii) Computerized Numerical Control Video Measuring System falling under tariff item 9031 80 00; (iv) Phase Detection Auto Focus (PDAF) Function Tester falling under tariff item 9031 80 00; (v) Transp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3. Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, Variable Resistors; Quartz crystals; PCB assembly 4. Inserted vide notification no. 22/2010 Customs dated 27/2/2010 5. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, Glass and ceramic cartridge fuses, blade fuses, automotive fuses and surface mount 6. Substituted vide Notification No. 71/2018-Customs dated 28-09-2018 before it was read as auto PCB loader 7. Inserted vide Notification No. 71/2018-Customs dated 28-09-2018 8. Omitted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as 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., .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r 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; mold 5-axis machinin 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 machie, ware 3D mea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... PCB assemblies 10. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 11. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 12. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Winding machine falling under tariff item 8479 81 00 13. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Fully Automatic USB Soldering Machine falling under tariff item 8515 19 00 14. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 15. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Plasma Etching machine falling under tariff item 8479 89 99 16. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Automatic/ Semi-automatic Screen Printing Machine falling under tariff item 8443 39 90 17. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 18. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8514 30 90 19. Substituted vide NOTIFICATION No. 57/2021-Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates