Government of IndiaMinistry of Finance Budget 97-98

Customs Notification


NOTIFICATION                 New Delhi, dated the 1st March, 1997
No.13/97 - CUSTOMS                       10 Phalguna, 1918 (Saka)
G.S.R.          (E).- 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 (3) of Table below, and falling under the Chapters  of
the  First Schedule to the Customs Tariff Act, 1975 (51 of  1975)
specified  in the corresponding entry in column (2) of  the  said
Table,  when  imported into India for use in the  manufacture  of
the finished goods specified in the corresponding entry in column
(4)  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
     (a)  10%  ad  valorem  in the case of   the  imported  goods
     specified in List A;
     (b)  20%  ad  valorem  in the case of   the  imported  goods
     specified in List B; and
     (c)  25%  ad  valorem  in the case of   the  imported  goods
     specified in List C :
      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.
S.No.  Chapter  Description of imported    Description of
                goods                      finished goods
(1)    (2)              (3)                    (4)
     LIST A                            
1.   15, 29,  Alpha          cellulose Copper         clad
     32, 34,  paper/cotton      paper; laminates  phenolic
     39, 48,  Electrical  grade  craft or  paper  phenolic
     70       paper;     Tung     oil; or    glass   epoxy
              Volan/Silane     treated types;      Printed
              glass fabric /cloth      Circuit Boards.
2.   25, 28,  Potassium     carbonate; Glass   shell/parts
     40, 56,  Barium        carbonate; of       television
     70, 84,  Pumice   powder;  Cerium picture tube.
     85       oxide;   Anode  buttons;
              Necks  and Neck tubings;
              Wool felt; Spodumene
3.   28       Gamma Ferric Oxide       Magnetic  inks   or
                                       Magnetic Tape.
4.   28, 29,  Electrolyte              Etched   or  Formed
     38                                Aluminium     Foil;
5.   28, 29,  Resistive,   Conductive, Hybrid
     32, 38,  Di-electric,   Overglaze Microcircuits;
     71       or     solder    pastes, Potentiometers;
              compositions or inks  in Resistors    (other
              packing   not  exceeding than        heating
              20 kg.                   resistors);
                                       Ceramic  and   Mica
                                       Conductive   Rubber
6.   28, 32   Ferric  Oxide of  purity Ferrites.
              of    99%   and   above;
              Manganous       Manganic
              Oxide  of purity of  99%
              and above; Manganese di-
              oxide  of purity of  99%
              and   above;   Manganous
              Oxide;   Nickel   Oxide;
              Strontium Carbonate
7.   38, 39,  Polyvinyl       flouride Solar
     76       (TEDLAR);         Tedlar cells/modules.
              Aluminium Tedlar
8.   28, 68   Tantalum Neodyme  oxide; Ceramic
              Neodyme           oxide; Capacitors.
              Strontium carbonate
9.   28, 29,  Epoxy/Epoxide    resins, Capacitors;
     38, 39   compounds             or Semiconductor
              encapsulants;   Fillers, Devices;      Light
              thinners,     hardeners, Emitting    Diodes;
              accelerators  and   fire Moulded
              retardants               Piezoelectric
                                       Crystals;    Liquid
                                       Crystal   Displays;
                                       Electronic   Valves
                                       and          Tubes;
                                       Switches;    Copper
                                       clad  laminates  of
                                       glass   epoxy/paper
                                       epoxy  type;  Delay
                                       lines;   Line   and
                                       Wave         Traps;
                                       Silicon    Crystals
                                       or  Silicon wafers;
                                       Resistors    (other
                                       than        Heating
                                       Deflection   parts;
                                       Magnetic     Heads;
                                       Caps            for
                                       Printed Parts.
10.  28, 70,  Crystal Holders,  Bases, Mounted
     73, 75,  covers;   Glass   Bulbs; Piezoelectric
     85       Glass    Bases;   Nickel crystals.
              Eyelets;        Springs;
              Solder  wire 25  SWG  or
              thinner;        Chromium
11.  28, 29,  Copper   plating  salts, Printed     Circuit
     32, 38,  their        brightners, Board.
     39, 68,  levellers,
     74       conditioners,
              stabilizers;       Black
              Oxide           Coating,
              solution/salts,   predip
              palladium       catalyst
12.  29       Tetra  Bromo  Bisphenol- Copper         clad
              A;        Tricresyl/Aryl laminates       for
              Phosphate                Printed     Circuit
13.  32       Electron Phosphor        Electronic   Valves
                                       and Tubes.
14.  32, 38    Internal Dag            Electronic   Valves
                                       and Tube.
15.  32, 37,  Solder  Mask/Resist   in Printed     Circuit
     39       ink  or film form,  with Boards.
              or   without  associated
16.  32, 70,  Glass   frit  or   glass Liquid      Crystal
     85       powder;  Glass  preforms Displays;
              or pellets; Glass tubes  semiconductor
                                       Electronic   valves
                                       and   tubes  (other
                                       than     television
                                       picture      tubes/
                                       cathode         ray
                                       tubes);  Glass   to
                                       metal  seals;  Lead
                                       frames;  Transistor
                                       headers;       Reed
                                       relays   or    Reed
                                       switches,     delay
                                       lines;    resistors
                                       (other         than
                                       crystals;  electron
                                       guns  and  electron
                                       gun    parts;   gas
                                       discharge tubes.
17.  32, 35,  Copper-cadmium   braided Loudspeakers;
     39, 40,  wire;              Self- microphones.
     74, 76,  soldering/self-bonding
     85       aluminium wire
18.  35, 39   Silicone  based  resins, Semiconductor
              oils,         varnishes, Devices;     Liquid
              lacquers,    elastomers, Crystal   Displays;
              with      or     without Electronic   Valves
              additives                and          Tubes;
                                       Resistors    (other
                                       than        Heating
                                       Magnetic      Tape;
                                       Capacitor     grade
                                       metallised  plastic
                                       crystal;     Hybrid
                                       Micro circuits.
19.  35, 39   Polyamide  coatings   or Semiconductor
              adhesives                devices;       Heat
                                       sinks;   deflection
20.  37, 70   High   Resolution  Photo High     Resolution
              Plates;        Photomask Photo        Masks;
              Substrates               Semiconductor
                                       devices;     Liquid
                                       Crystal   Displays;
                                       Silicon      Single
                                       Crystals         or
21.  37, 70   High   resolution  photo Semiconductor
              mask                     devices;    Printed
                                       Circuit     Boards;
                                       Liquid      crystal
22.  37       Photo Polymer Film       Printed     Circuit
                                       Boards;      Liquid
                                       Crystal Displays.
23.  37, 39   High   resolution,  high Printed     Circuit
              contrast    photographic Boards;
              films  and photo stencil semiconductor
              films;     DIAZO(C6H5N2) devices;     hybrid
              films                    microcircuits.
24.  38       Silicon  in the form  of Semiconductor
              undiffused       wafers, devices.
              discs or chips
25.  38, 85   Silicon  in the form  of Hybrid
              diffused  wafers,  discs microcircuit     or
              or    chips   (with   or semiconductor
              without       molybdenum devices.
26.  38, 85   Getters                  Electronic   valves
                                       and tubes.
27.  73, 85   Metal   clad  substrates Potentiometers;
              in   any  form  with  or Hybrid
              without tags             microcircuits;
                                       Printed      parts;
                                       devices;      Light
                                       Emitting Diodes.
28.  39, 48,  Domes or Dust caps       Loudspeakers.
29.  39, 48,  Parts of Potentiometers  Potentiometers.
30.  39       Glass    epoxy    or/and Multilayer  Printed
              polyamide prepregs       Circuit     Boards;
                                       copper         clad
31.  39, 85   Polyethylene             Floppy diskettes.
              terephthalate film  with
              ferro  magnetic  coating
              of  thickness upto 0.005
              inch    with    magnetic
              coating   50    to   180
32.  39       Silicone rubber          Keypad    switches;
                                       parts    of     EHT
33.  39, 85   Parts/articles        of Liquid      Crystal
              silicone,  Elastomer  or Displays;
              Silicone rubber          Semiconductor
                                       Devices;        EHT
                                       Capacitors;   Solid
34.  39, 48,  Paper/Plastic cones      Loudspeakers
35.  39       Plain            plastic Plastic        Film
              films(other         than Capacitors;   Mixed
              Polystyrene   film)   of Dielectric
              thickness 12 microns  or Capacitors.
              below;        Metallised
              Plastic     films     of
              thickness 12 microns  or
36.  39       Nylon     6.30%    glass Potentiometers;
              filled,  flame retardant connectors.
              powder/granules      and
              with  or  without  other
37.  39       Plain  and glass  filled Relays;
              nylon/polyamide with  or Potentiometers;
              without other additives  tape           deck
38.  39, 40   Polyvinyl       Alcohol, Ferrites.
39.  39, 85   Formers,          bases, RF/IF   coils    or
              bobbins;        Holders, transformers     or
              brackets;      Shielding deflection parts.
              cases, cans
40.  39       Polypropylene   moulding Deflection   parts;
              powder/granules          Cassettes.
41.  39       Polybutylene             Connectors;
              terephthalate            deflection   parts;
                                       switches; relays.
42.  39       Heat   shrinkable    PVC Capacitors;
              sleeving,  tubing,  film relays;  deflection
              or ring                  parts.
43.  39, 48,  Insulating/taping        Capacitors;
     59, 85   material      (including deflection   parts;
              pocket carrier tape)  in resistors(other
              tape,   roll  or   strip than        heating
              form   with  or  without resistors);
              adhesive                 semiconductor
44.  39       Polyurethane     lapping Mounted
              pads                     pliezoelectric
                                       crystals;   Printed
                                       Circuit     Boards;
                                       resistors    (other
                                       than        heating
                                       switches;   relays;
                                       tape           deck
                                       magnetic     heads;
                                       deflection   parts;
                                       DC      Micromotors
                                       upto   13.5   volts
                                       and  not  exceeding
                                       20   watts  rating;
                                       silicon(in      all
45.  40, 85   Anode assembly Deflection parts.
              consisting    of     EHT
              cable,  silicone  rubber
              cap  and contact  spring
              or  parts  thereof  (EHT
              cable  in cut pieces  or
              running length)
46.  40, 59   Bungs;   Rubber    pinch Electrolytic
              rollers  with or without capacitors;    tape
              plastic bush             deck mechanisms.
47.  40, 84,  Parts      of      Rotor DC      Micromotors
     85       Assembly;     Commutator upto   13.5   volts
              assembly    or     parts and  not  exceeding
              thereof;  Brush assembly 20 watts rating.
              or parts thereof
48.  48       Electrolytic             Electrolytic
              Capacitor/Condenser      Capacitors;
              Tissue paper             Plastic        Film
49.  59       Felt     sheet    (fully Tape           deck
              compressed)  of  1.5  mm mechanism.
              thickness and below
50.  69, 78,  Headers;  Caps  with  or Semiconductor
     85       without   leads;    Cans devices;      Light
              with  or without  leads; Emitting    Diodes;
              Pins;  Stud seals;  Lead Resistors    (other
              beads;   Ceramic  beads; than        Heating
              Ceramic-glass  packages; Resistors);
              Cap  to  Lead Assembles; Capacitors;
              Ceramic   Pipes;    Lead Connectors;  Hybrid
              frames,  single  or   in Microcircuits;
              roll   form;   Housings; Printed parts.
              Brass ring
51.  69, 85   Alumina   rods and  bars Resistors    (other
              (with   Alumina  content than        Heating
              above 90%) in coated  or Resistors);
              uncoated form            Semiconductor
                                       Devices;     Hybrid
                                       Electron  Guns  and
                                       Electron        Gun
52.  70       Glass filament yarn      Silane      treated
                                       glass  cloth/fabric
                                       for  use in  copper
                                       clad laminates.
53.  70, 85   Fused Quartzware         Semiconductor
                                       devices;    silicon
                                       in all forms.
54.  71       Synthetic         quartz Mounted
              crystal    blocks    and Piezoelectric
              blanks                   crystals.
55.  71       Contact  tape with  pure Relays; Switches.
              Nickel  base  and  Crown
              Gold    alloy;   Contact
              tape     with     solder
              Diamond  Back  in   fine
              silver; Contact tape  in
              silver  or silver  alloy
              with      or     without
              palladium   with    Gold
56.  71       Gold  in  the  form   of Semiconductor
              wire,   ribbon,  preform devices;      Light
              of   purity  99.99%  and Emitting Diodes.
57.  72, 73   Iron   of  99.7%  purity Cast          Alloy
              and above                Permanent Magnets.
58.  72       CRNGO    silicon   steel DC      Micromotor;
              strip  with  or  without Potentiometer;
              tin plating              Resistors.
59.  73       Copper  clad tin  coated Lead    tabs    for
              steel  wire, dia 0.4  mm electrolytic
              to 1.2 mm                capacitors.
60.  74, 85   OFHC  Copper  base  with Semiconductor
              weldable steel ring      devices.
61.  74, 85   Oxygen-free         high Semiconductor
              conductivity      (OFHC) devices;
              copper   wires,    bars, electronic   valves
              rods,   angles,   shapes and          tubes;
              and   sections,  plates, transistor
              sheets,  strips,   tubes headers;  glass  to
              and pipes                metal        seals;
62.  74       Electrolytic       Tough Lead    wire    for
              Pitch (ETP) Copper  wire electronic parts.
63.  74       Solder   plated    brass Potentiometers;
              strips   upto   100   mm connectors;
              width;   Silver   plated switches; relays.
              brass  strips  upto  100
              mm width
64.  74       Phosphor  Bronze  Sheets Relays;  Tape  Deck
              /bars/  sections/ flats/ Mechanisms;
              strips/   wire/    rods/ Connectors;
              foils/  pipes;  with  or Potentiometers;
              without plating          Heat         Sinks;
                                       cassettes;    parts
                                       of  cassettes; T.V.
                                       tuner;   telescopic
                                       antenna;        Gas
                                       discharge tubes.
65.  74       Beryllium         Copper Connectors;
              rods/strips/sheets/wire  Relays;   Switches;
              /foils  with or  without Gas       discharge
              plating                  tubes.
66.  74, 85   Rayon   or  Silk   cover RF/IF   Coils    or
              Litz    wire   of    the transformers.
              following sizes -
              (a)  6,  8,  12  or   24
              strands    with     each
              strand   diameter   0.03
              (b)  6 or 9 strands with
              each   strand   diameter
67.  85, 90   Nickel     and    nickel Semiconductor
              alloys  wrought  in  all Devices;     Liquid
              forms    and    articles Crystal   Displays;
              thereof                  Electronic   valves
                                       and  tubes; pick-up
                                       Stylii;       X-Ray
                                       Tubes;  Cast  Alloy
                                       Permanent  magnets;
                                       Headers;  Glass  to
                                       metal  seals;  Lead
                                       frames;   Resistors
                                       (other         than
                                       Magnetic     Heads;
                                       Electron  guns  and
                                       electron        gun
                                       parts;     Electro-
                                       magnetic   shields;
                                       Encoders        and
68.  76       Etched     or     formed Electrolytic
              Aluminium Foils          Capacitors.
69.  76       Plain   Aluminium   foil Etched   or  formed
              containing   more   than Aluminium     foil;
              99% Aluminium            electrolytic
                                       capacitors       or
                                       plastic        film
70.  76       Aluminium of purity  99% Cans  or Leads  for
              or  above in the form of Electrolytic
              wire,   strips,  sheets, Capacitors;
              rods,    bars,    pipes, Semiconductor
              plates,        sections, Devices;      Light
              ribbons or shapes        Emitting    Diodes;
                                       Capacitor     grade
                                       Metallised  Plastic
                                       Disc   covers   for
71.  81, 85   Molybdenum           and Electronic   Valves
              molybdenum       alloys, and   Tubes;  X-ray
              wrought,  in  all  forms tubes;
              and  articles and  parts Semiconductor
              thereof                  Devices;    Mounted
72.  81       Cobalt                   Cast          Alloy
                                       Permanent Magnets.
73.  84, 85   Parts      of     Vacuum Vacuum  Interruptor
              Interruptor Tube         Tubes.
74.  85       Self   bonding  /   Self Deflection   parts;
              soldering  insulated  or Loudspeakers;
              enamelled copper wire    Relays;    Magnetic
                                       Heads; RF/IF  Coils
                                       or     Transformers
                                       and  DC Micromotors
                                       upto   13.5   volts
                                       and  not  exceeding
                                       20   watts  rating;
                                       electronic tuner.
75.  85       Parts  of  gas discharge Gas       discharge
              tubes                    tubes.
76.  85       Light   Emitting  Diodes Light      Emitting
              in  the  form of  Chips, Diodes;  Lamps  and
              wafers or undiced discs  Displays.
77.  85       Parts  of  Cathode   Ray Cathode Ray Tubes.
              Tubes  (other than Glass
78.  85       Lead/Tabs/Paddle Tabs    Electrolytic
79.  85       Parts     of     Relays, Relays;   Switches;
              Switches, Connectors     Connectors.
80.  85       Parts of electron Guns   Electron        Gun
                                       Television  picture
                                       tubes   or  Cathode
                                       Ray Tubes.
81.  85       Casings of aluminium     Electrolytic
82.  85       Parts     of     CD-Deck CD Deck Mechanism.
83.  85       Parts     of     Flyback Flyback
              Transformer              Transformers.
84.  85       Parts of Tuners          TV Tuners.
85.  85       Parts of Data Cartridge  Data Cartridge.
     LIST B                            
1.   39, 74,    Composite copper  clad Printed     Circuit
     75, 76   materials consisting  of Boards.
              Paper  +  Epoxy +  Glass
2.   39, 73   Moulded    shell    with Floppy     diskette
              liner,  Steel hub  ring, (3.5" size).
              spring, shutter
3.   70       TV  Glass  bulbs/shells; Television  picture
              CRT  Glass Bulbs/Shells; tubes; Cathode  Ray
              Magnetron          Glass tubes            or
              bulbs/Shells             magnetrons.
4.   70       Parts  of  TV/CRT  Glass TV  Glass  bulbs  /
              bulbs/shells   including shells    for    TV
              panels,  funnels,  Glass picture   tube   or
              tubes  (excluding   neck CRT  Glass bulbs  /
              or reneck tubes)         shells for CRT.
5.   70       Neck or reneck tubes     CRT  Glass bulbs  /
                                       shells for CRT.
6.   74       Glass Epoxy Copper  clad Printed     Circuit
              laminates    or    Paper Boards.
              Phenolic   Copper   clad
7.   74       Copper  foils (plain  or Copper         clad
              adhesive coated)         laminates
                                       (phenolic or  glass
                                       epoxy   types)   or
                                       Printed     Circuit
8.   85, 84,  Molybdenum     Silicide/ Ferrites.
     58, 69   Molybdenum    disilicide
              heating        elements;
              Conveying         trays;
     LIST C                            
1.   70       Glass  parts for  colour Colour      picture
              picture  tube (excluding tube.
              neck or reneck tubes)
                                         (RAJIV TALWAR)

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