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
of,-
(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.
TABLE
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S.No. Chapter Description of imported Description of
goods finished goods
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(1) (2) (3) (4)
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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;
Electrolytic
Capacitors.
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
Capacitors;
Conductive Rubber
Switches/Key
Boards.
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;
Potentiometers;
Silicon Crystals
or Silicon wafers;
Connectors;
Resistors (other
than Heating
Resistors);
Deflection parts;
Loudspeakers;
Magnetic Heads;
Paper
Cones/Spiders/Dust
Caps for
Loudspeakers;
Hybrid
Microcircuits;
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
Pellets
11. 28, 29, Copper plating salts, Printed Circuit
32, 38, their brightners, Board.
39, 68, levellers,
74 conditioners,
replenishers,
stabilizers; Black
Oxide Coating,
(Microtech)
solution/salts, predip
solution/salts,
palladium catalyst
solution/salts
12. 29 Tetra Bromo Bisphenol- Copper clad
A; Tricresyl/Aryl laminates for
Phosphate Printed Circuit
Boards.
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
catalysts
16. 32, 70, Glass frit or glass Liquid Crystal
85 powder; Glass preforms Displays;
or pellets; Glass tubes semiconductor
devices;
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
heating
resistors);
mounted
piezoelectric
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
Resistors);
Connectors;
Magnetic Tape;
Relays;
Potentiometers;
Switches;
Capacitor grade
metallised plastic
film;
Piezoelectric
crystal; Hybrid
Micro circuits.
19. 35, 39 Polyamide coatings or Semiconductor
adhesives devices; Heat
sinks; deflection
parts.
20. 37, 70 High Resolution Photo High Resolution
Plates; Photomask Photo Masks;
Substrates Semiconductor
devices; Liquid
Crystal Displays;
Silicon Single
Crystals or
Wafers.
21. 37, 70 High resolution photo Semiconductor
mask devices; Printed
Circuit Boards;
Liquid crystal
displays.
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.
disc)
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;
semiconductor
devices; Light
Emitting Diodes.
28. 39, 48, Domes or Dust caps Loudspeakers.
85
29. 39, 48, Parts of Potentiometers Potentiometers.
85
30. 39 Glass epoxy or/and Multilayer Printed
polyamide prepregs Circuit Boards;
copper clad
laminates.
31. 39, 85 Polyethylene Floppy diskettes.
terephthalate film with
ferro magnetic coating
of thickness upto 0.005
inch with magnetic
coating 50 to 180
microinch
32. 39 Silicone rubber Keypad switches;
parts of EHT
transformers.
33. 39, 85 Parts/articles of Liquid Crystal
silicone, Elastomer or Displays;
Silicone rubber Semiconductor
Devices; EHT
Transformers;
Potentiometers;
Electrolytic
Capacitors; Solid
tantalum
capacitors.
34. 39, 48, Paper/Plastic cones Loudspeakers
85
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
below
36. 39 Nylon 6.30% glass Potentiometers;
filled, flame retardant connectors.
moulding
powder/granules and
with or without other
additives
37. 39 Plain and glass filled Relays;
nylon/polyamide with or Potentiometers;
without other additives tape deck
mechanisms;
connectors.
38. 39, 40 Polyvinyl Alcohol, Ferrites.
Polyisobutylene,
Chlorosulphonated
Polyethylene(HYPALON)
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
devices;
inductors.
44. 39 Polyurethane lapping Mounted
pads pliezoelectric
crystals; Printed
Circuit Boards;
semiconductor
devices;
potentiometers;
resistors (other
than heating
resistors);
connectors;
switches; relays;
tape deck
mechanisms;
magnetic heads;
deflection parts;
DC Micromotors
upto 13.5 volts
and not exceeding
20 watts rating;
silicon(in all
forms).
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
Capacitors.
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
Microcircuits;
Electron Guns and
Electron Gun
parts.
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
overlay
56. 71 Gold in the form of Semiconductor
wire, ribbon, preform devices; Light
of purity 99.99% and Emitting Diodes.
above
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;
capacitors.
62. 74 Electrolytic Tough Lead wire for
Pitch (ETP) Copper wire electronic parts.
rods
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
mm;
(b) 6 or 9 strands with
each strand diameter
0.04mm.
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
cartridges;
Stylii; X-Ray
Tubes; Cast Alloy
Permanent magnets;
Transistor
Headers; Glass to
metal seals; Lead
frames; Resistors
(other than
Heating
Resistors);
Magnetic Heads;
Potentiometers;
Electron guns and
electron gun
parts; Electro-
magnetic shields;
Encoders and
synchros.
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
capacitors.
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;
Capacitors;
Capacitor grade
Metallised Plastic
films;
Potentiometers;
Disc covers for
electrolytic
capacitors.
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
Piezoelectric
Crystals.
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
parts)
78. 85 Lead/Tabs/Paddle Tabs Electrolytic
Capacitors.
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
capacitors.
82. 85 Parts of CD-Deck CD Deck Mechanism.
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
cloth
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
laminates
7. 74 Copper foils (plain or Copper clad
adhesive coated) laminates
(phenolic or glass
epoxy types) or
multi-layer
Printed Circuit
Boards.
8. 85, 84, Molybdenum Silicide/ Ferrites.
58, 69 Molybdenum disilicide
heating elements;
Conveying trays;
Saggers
LIST C
1. 70 Glass parts for colour Colour picture
picture tube (excluding tube.
neck or reneck tubes)
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA