Exempts specified goods falling under Chapters 82,84,85 or 90 when imported for use in the manufacture of the finished goods from so much of that portion of the duty.

Document Text

Notification No.25/2002-Customs 1st March, 2002 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. Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Table S.No. Description of imported goods Description finished goods of (1) (2) (3) 1. 2. UV Exposure Frame / Double sided UV Exposures PCBs ; Resistors ; Potentiometers Crystals ; Oscillators 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 test oscillator equipment); ATE SMD (Automatic test equipment); X-Ray Goniometer; /Piezo Goniometer Slurry Saws (Automatic Crystal ATE 3. Automatic Pin /Lead cutting /forming/ lapping machine & parts thereof Relays of contact 7 rating amperes ; Capacitors upto Transfer moulding press & parts thereof; Stamping machine; Optical comparator; Marking/Printing/Taping/ Testing machine or any combination thereof Wire wrapping machine/ wire wrapping tools Semiconductor devices; Capacitors; PCBs Relays of contact 7 upto rating amperes ; PCBs 4. 5. 6. High Extra Back Tension/Fly ; Transformer Deflection yokes; Relays of contact rating 7 amperes; Resistors; Potentiometers; Plastic Capacitors; hellipots Film Coils; upto contact Connectors; Relays of rating upto 7 amperes; Resistors; Potentiometers. Switch of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Potentiometers Relays of contact 7 rating amperes upto wire /Epoxy winding Automatic/semi automatic coil or foil machine; or Epoxy Automatic/Semi-automatic injection Coating Micro-dispensing /Encapsulating/ equipment; Automatic solder dipping machine / Lead welding Machine; Hotmelt /Adhesives Applicator ; Pin insertion machine; Caulking machine; Slicing machine; Polishing Machine; 7. Automatic assembling machine 8. 9. High precision eye letting machine with automatic mechanism for eyelets with shank diameter less than 0.065 inch precision riveting machine High automatic/semi for automatic contact assembly with rivet shank diameter less than 0.125 inch; Cold Laser machine; loading marking/printing machine ;Torque gauge or meter (not exceeding 250gm -cm) ; Calibration consoles; ; inspection Automatic / Magnetic permeability Histeric stations tester; Dielectric tester; De-ioners ; Flux meter for clean room; Automatic contact welding machine System alignment components(RAL system) of of SMD SMD components Pick and Place machines; Automatic Assembly including welding, soldering, Encapsulation, Filling and Drying line Variable Resistors; Quartz crystals; PCB assembly. component Automatic 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 7 PCB amperes; assembly upto 10. 11. 12. 13. press crimping temperature crimping Automatic/semi-automatic tools; machine/hand controlled Automatic for precision moulding ; Automatic head encapsulation tinning machine/automatic end tinning machine; Automatic wire cutting and stripping machine, with or without welding / twisting attachment stripper; thermal wire including Capacitance welding discharge machine with power supply and weld head with maximum energy setting upto 1000 watts per second. 14. Direct and back geared miniature punch presses suitable for mounting on assembly tables; Multi slide punching and forming machine Relays of contact 7 rating amperes; Resistors ; Potentiometers upto upto Relays of contact rating 7 amperes; Switches of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Resistors; potentiometers Resistors Potentiometers Capacitors ; ; 15. ; apparatus thereof; Machine compositions or coater Capper / capping equipment & parts thereof; Carbonising / metallising or combination machines; Machine for blending or pressing or spraying of films; resistive Vacuum evaporator; sputtering unit ; heat aided coater for depositing various metal / metal oxide/ photo resist films; Triple roll mills / ball mills; Machine for board tagging or a cropping, piercing, combination 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 ; Transfer Vacublast 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 welding controllers ; Microprocessor based DC high frequency welding controller; Carbon track moulding systems incorporating compression moulding machines; Automatic rider block assembling machine resistance resistance AC ; Capacitors CDT / Cathode Ray Tubes 16. 17. Equipment; Spraying Automatic 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 ; taping machines; Embossing and Embossed forming machine; Ageing, Testing & Sorting or Impregnation machine; Stacking or aligning glueing machine; Ultrasonic welding machine including plastic welder carrier tape or Screen Coating 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 (SMSC )Machine System; Screen Matrix (SM) Lighthouse; Screen Coating (SC) Lighthouse; Lighthouse Lenses; Ball Mill; Aluminising Machine Pumps; FP Machine; Mask wash & Seal surface wash system; Gas Combustion Equipment for Lehr ( e.g., Burners, etc); relays Flame Supervision for Jigs; Automatic Mionite Parts Machine leak testing and Ultrasonic vibration; Automatic Loader / Unloaders ; Re- circulation Temperature Fans; 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 trolley; Rotary vacuum collector for pounding, Frit 18. PCB HV Supply; pump, Diffusion Pump, Tube Adapter, Vacuum Switch .; Automatic Getter Flashing Machine including unloader and transfer; Gun washing Machine; Spot Welder; Weld checker; HV Power 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; Measurement equipment; Color Analyser; Panel Surface Coating Equipment. Landing / wet Semiautomatic process controlled Microprocessor Conveyorised lines; controlled surface Microprocessor preparation machine; CNC Controlled drilling routing Multispindle Machines; Vacuum Hot & Cold / Multilayer Presses; PCB cleaning equipment; Conveyerised UV Curing Equipment; / 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 Mounted Electric Crystals Piezo 19. 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 deposited or thickness thickness/ Thickness Tester vapour Wafering Bevelling / Lap cutting Annular Wafering Machine; /Multiblade Automatic Frequency Plating System or Automatic Vacuum Coater for frequency adjustment; Automatic Lapping Controller; Automatic Screen Printing Machine; Automatic Vacuum Coaters, including Evaporator Electron Beam Evaporation Systems / Sputtering Unit, Heat aided Coaters for depositing Various Metal Films, Metal Oxide Films and Photo Resist Films; or Automatic Contour Generator; Blank Cleaning and Etching System; Crystal Impedance Meter; Microprocessor Controlled 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 for Machine; Monitoring dust count in clean room; Sealing Equipment Equipment Counter Particle Auto 20. Rotary Kiln; Spray Dryer; X-Ray Fluorescence (XRF) Analyser ; High Static Press; Inline Grinding Machine with washing system; Air Gap Cutting Lapping and Polishing Machine; level monitor/fume Machine; Dust Ferrites High Extra Back Tension/Fly ; Transformer Deflection Yokes; Relays of contact rating 5 Amperes; Resistors ; Potentiometers upto Resistors Potentiometers ; 21. 22. precipitator; hood/dust including Ovens/Furnace/Heaters forced air or inert atmospheric hydrogen or vacuum baking /sintering /cycling type ; Cross Resistance meter; Puncture Tester / voltage withstand Tester; Bump tester tester; Convergence setting jigs; Burn in / life tester; Corona Tester; FBT Tester; Heat Distortion tester; Vibration Tester; EHT Meter; EHT Probe; Turns counter talk and Current instruments; Helixing / groove cutting machine; Noise meter / noise analyzer; Digital multi meter ( 5 ½ digits and above); High accuracy LCR bridges; Precision Voltage sources; Precision Multi Function Calibrators; High accuracy resistance measuring dimensional Precision apparatus; measuring General apparatus; Purpose Interface Bus (GPIB)/ IEEE 488 interface cards for control of measuring 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 for components; of screening Temperature controlled oil bath; Partial discharge testers; Surge testing equipment including Surge generator, computer control station and discharge monitoring equipment; in chamber and Potentiometers High and low frequency impedance analysers; value Viscometers; testing machines; measurement, Temperature thermocouples profiling apparatus; Laser scribing, cutting , trimming and marking welding, 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 testing; Resistance shaft during resistance comparator standard or decade capacitance standard; Dispenser; Centrifuge; Automatic welding or coating or stamping machine; Carbon and /or metal or resistive composition / coating cermet machines; trimmer/laser trimming system with handlers, tools and accessories or any combination thereof; Infra Red radiant dryers; Cap welding to machines; Temperature controlled ultrasonic solder baths; Solderability testing machine track writing Laser / Decade lead / 23. Forming machine for manufacture of formed foil 24. Machines for sealing or hot tin dipping or taping; Measuring and testing equipment Electrolytic Capacitors; Formed Foil Surge Absorbers T.R.Rustagi Joint Secretary to the Government of India F. No 334 /1 / 2002-TRU Notification No 25/2002 dated 1-3-2002 as amended vide Notification No.57/2002-Cus dated 31-5-2002.

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