TMI BlogNil Customs duty & 10% additional duty on Capital goods, components and spares thereof etc. imported under EPCG scheme - EXIM Policy 1997-2002.X X X X Extracts X X X X X X X X Extracts X X X X ..... ile garments (including knitwears), agro products and products of horticulture and floriculture and poultry and bio-tech product, marine product and software or (ii) rendering services by hotel industry and tourism industry.such goods shall be exempt from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. 2. The exemption contained in paragraph 1 shall be subject to the following conditions, namely:- (1) The goods imported are covered by a valid licence issued under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy permitting import of goods free of duty and the said licence is produced for debit by the proper officer of the customs at the time of clearance: Provided that for the import of spare parts, the validity period of the licence shall be deemed to be the period permitted for fulfillment of the export obligation in full. (2) The importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to fulfil export obligation equivalent to six tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemicals sectors, or (b) to tourism industry for rendering services, the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%; Provided also that in case of licence of CIF value of Rs. Ten lakhs or more but less than twenty crores, where the licence is issued with an obligation to export products of software sector, the export obligation shall be required to be discharged in six years from the date of issued of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15% , 35% and 50%; (3). The importer produces within 30 days from the expiry of each block of two years from the date of issue of licence or within such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees Ten lakhs. Provided also that the aforesaid conditions of minimum value of import which is rupees twenty crores, or rupees one crore, or rupees ten lakhs, as the case may be, shall be deemed to have been complied with where the shortfall in import is within 10% of the limits so prescribed. (6). The capital goods imported, assembled or manufactured are installed in the importer's factory or premises and 3 [ a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer s factory or premise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in importer s factory or premises, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow: ] Provided that in case of - (i) manufacturer exporter and merchant exporter having supporting manufacturer (s)/vendor(s). (ii) import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commerce No. 22 (RE-2013)/2009-2014 dated the 12 th August, 2013. ] TABLE S.No. Description of goods 1 2 1. Capital goods. 2. Capital goods in SKD/CKD condition to be assembled into capital goods by the importer. 3. Components of capital goods required for assembly or manufacture of capital goods by the importer. 4. Spare parts not exceeding 20% of the value of goods specified at serial Nos.1,2 and 3 actually imported and required for maintenance of the capital goods so imported, assembled, or manufactured. Explanation . - In this notification,- (1) Capital goods means,- (i) any plant, machinery, equipment and accessories required for - (a) manufacture or production of other goods, including packaging machinery and equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, and equipment and instruments for testing, research and development, quality an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Duty Exemption Scheme as contained in Chapter 7 of the Export and Import Policy. (6) Product for the purpose of engineering sector, means - (a) machine tools, parts accessories thereof. (b) automotive components accessories, (c) bicycle parts accessories, (d) hand tools, cutting tools small tools, (e) castings and forgings (ferrous non-ferrous), all sorts, (f) pumps, electric motors and parts thereof, (g) fasteners, all types (ferrous and non-ferrous), (h) fright bars and shafting, (i) scientific surgical instruments. (7) Tourism industry means, hotels, travel agents, tour operators or tourist transport operators who are certified as Export House or Trading House or Star Trading House or Super Star Trading House in terms of notification of the Government of India in the Ministry of Commerce, No. 33 (RE-98) 1997-2002 dated the 26th November, 1998; ANNEXURE - I [A Food and Beverage Equipment (other then household type] 1. Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories) (a) Gas (b) Electric (c) Oil Fired (d) Microwave 2. Steam Kettle/ Boiling Kettles, Pans, Tilting Frying Pans/Boiling P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35. Kitchen/Bulkware Wash-up Equipment/Flight Catering Wash-up System with conveyors. 36. Vegetable Preparation Washing Machines. 37. Burnishing Machine/Polishing Machine 38. Smoker/Smoking Oven 39. Salad Dryer 40. Glass/Plate Dispenser 41. Waste Food Disposal Machine and Compactors 42. Cotton Candy Machine 43. Refrigerated Food Storage Unit with Mountings/Hi-Loader Unit with/without Chassis/Flight Catering High Lift/Mobile Hi-Lift Truck Fitted with Refrigerated Food Storage Equipment for Aircraft Catering 44. Hoods with Built-in Water Circulating System 45. Steam/Hot Water Mixing Gun 46. Filling and Portioning Machines 47. Multi-purpose machines for bakery and confectionary 48. Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines. 49. Drink Mixers 50. Liquor Control System 51. Exhaust Chimneys 52. Bread Slicing/Buttering Machine/Butter Portioning Machine. 53. Draught Beer Dispensing Unit 54. Hamburger Machine, Pastry Rollers and Noodle Makers. 55. Tea/Coffee Kettle for Guest Rooms 56. Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks 57. Non-Corrosive Shelving for Kitchen/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem (a) Room Service call system with automatic paging and display (b) Computerised energy saver for Guest Room equipment (c) Bedside Control panel with LCD Microprocessor display equipment (d) Digital Processing Units. (e) Electrical and Electronic Control Functions. 19. Points of sales system 20. Colour Photocopying Machine/Colour Laser Copier/Scanners/Laser Printers. 21. Sign Boards 22. Special electronic Binders 23. Electronic White Boards with or without copying/printer 24. Design Drawing Equipment 25. Modems - Pocket/FAX/Telephones 26. Insulated Energy Saving glass window units with accessories. 27. Room Amenites Binder/Services Director 28. Professional Flip Chart Easel/Presenter 29. Exhibit/Poster Holder 30. Magnetic Writing/Multi-purpose communication Board 31. Portable Podium 32. Bar Code Reader printer 33. Video Phone 34. Door Closer-Electronic/Mechanised 35. Global positioning system, with software for computer connectivety; C. House Keeping Equipment 1. Hand Dryers 2. Vacuum Cleaners/Pappoosing Machines 3. Carpet Shampooring Machine/Drying Machines 4. Deodorising Carpet Cleaning Mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal Submersible Pumps 24. Reverse Osmosis Plants 25. Ironing Machine for Curtains 26. Unipress Bosom, Body and Yoke Cabinet Press 27. Clothesrail Drier 28 Automatic Computerised Feeding Machines 29. All Types of Conveyors and/or Stackers 30. Mushroom/Legger Press E. Health Club/Beauty Parlour/Barber Shop Equipment 1. Sauna Heaters (with Lava Stones)/Saunas 2. Hair Styling Chairs/Back Wash Chairs/Specialized Beauty Chairs 3. (a) Electric Hair Dryers other than Hand-Held Type (b) Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories 4. Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets 5. Sterilising Machines/Electrolysis Machines 6. Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Tread mill (Power Jog Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/Computerized Stair Climber/Computerized Rowing Machine 7. Magnifying Glass Lamp Equipment 8. High Frequency Hair Drying and Setting Equipment 9. Suction Machine (For Blackhead Removing) 10. Disincrustation Machine 11. Facial Massage Machine 12. Dermatron Equipment 13. Orbital Massages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 22. Stereo/VCR/Telesign Equipment 23. Pay Video System 24. Portable Dance Floor with Built-in Lighting effect with/without stroboscope 25. C.C.T.V./Cable T.V. System with Accessories 26. (a) Cable Independent Satellite Receiver (b) Antenna Positioner and Rotary Parrabolic Antenna Multiparty Accessories (c) Head Stations with/without Cassettes. 27. Photographic/Cinematographic Equipment for taking Professional Photographs/Making Films for sales and Marketing 28. Illuminated Sign Boards, Signages 29. Out Door Decorative Lights, Jackbell Lights 30. CD Juke Box 31. Motorised Systems with Remote Controls for various equipments in stalled in the Hotel like TVs, Audio Visual Equipments, Skylights. 32. Synthesizer/Equalizer G. Equipment for Recreational Facilities 1. Bowling Alleys with Accessories including Electronic Scoreboard 2. All Weather Domes for Tennis Courts including HVAC Equipments 3. Prefabricated Glass Walled Squash Courts 4. Billiard and Snooker Tables with Accessories 5. (a) Water Slides (b) Pneumatic Chutes. (c) Roller Coasters (d) Carousels 6. Synthetic Surfaces for Tennis Courts/Indoor Court 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chiller/Water Cooler Screw Chiller 5. High Pressure Cleaners/Jets 6. Water Filters for Drinking Water 7. Centrifugal Heat Reclaim Machines 8. (a) Fan Coil Units and Air Handling Units (b) Air Curtains (c) De-Humidifiers (d) Temperature Control System 9. Lithium Bromide Equipment for Heating/Cooling 10. Natural Gas Power Generation Units 11. High Pressure Scrubbers for Anti Polution Control 12. Heat Pumps/Air Condtioning Machines with space Heating or Space Cooling Applications of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump. 13. Magnetic Locking Devices/Sliding Folding Partition 14. Garbage Incineratr with Heat Recovery Unit (Steamer Hot Water) Boiler 15. Bottle Crusher - Garbage Pulping and pumping Facility 16. 6600 Volts/1100 Volts High Tension Magger Insulation Testing Kit 17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management/Building Management System with Auxiliaries (a) Microprocessors (b) Load Demand Controllers (c) Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with Audiliary Devices Periphera 18. Laptop Computers/ Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 57. Pre-fabricated structure/Framing/Roofing Systems for Hotel Buildings 58. Swimming Pool Ladders/Non Corrosive Hand Rails 59. Vapour Absorption Chiller 60. Sewage Treatment Plant 61. Re-cycling Plant for Paper, plastic and other waste 62. Eco Friendly - Plant and Machinery for making wood free paper 63. Security Alarm System 64. Under Sink Mounted Garbage Disposal Machine 65. Plant and Equipment for Water Sewage and Garbage Management 66. Energy Saving Dock Doors and Dock Shelters for Air Catering Units. 67. Impact Doors - Manual/Sensor Operated, Automatic Motorized Operated for Hotels and Catering Units. 68. Workshop equipment for vehicles; ANNEXURE II 1. 500 kg individually quick freezing line (1 QF line) consisting of the following (a) Bulk feeder (b) Continuous cooker with convey or (c) Continuous cooler with conveyor (d) Vibro feeder (e) Freezer (f) Take away conveyor (g) Glazer (h) Hardening conveyor (i) Glaze conveyor (j) Online weigher with bagging 2. Plate freezers 3. Brine freezers 4. Blast freezers 5. Flo freezer 6. Spiral freezer 7. Automatic controller centralised referigera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IV. Machinery for spinning composite weaving and knitting sectors 1. Auto control type humidification plant 2. Circular Knitting Machine 3. Computerised Flatbed Knitting machine V. Machinery for composite mills and independent process houses. 1. Effluent treatment unit with biopag reactor, activated sludge process, activated carbon, ultrafiltration ozonisation facilities 2. Effluent treatment unit with automatic sensing devices, automatic controlled chemical dozing dissolved air flotation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vaccum filters to deliver water for reuse VI. Machinery for composite mills, knitting and independent process house 1. Light Fastness Testing Equipment VII. Worsted machinery 1. High Production Carding sets worsted/wollen 2. High Speed intersecting Gill box/chain Gills/Rotary Bills/Vertical Bill boxes 3. Rectilinear combs 4. Draw Frame/Roving Frame/Automatic Rubbing Fram Bobbiners/Finishers 5. Ring Frames from 60 MM ring Dia and above 6. Ring Frames with Stro Spinning attachment/or Auto Doffers having maximum 75 MM Ring Dia 7. Shearing, polishing and Cropping machine 8. Hy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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