Capital goods, components and spares thereof imported under EPCG Scheme - Amendment to Notification No. 29/97-Cus. - 60/98 - Customs -Tariff

Capital goods, components and spares thereof imported under EPCG Scheme - Amendment to Notification No. 29/97-Cus. Notification No. 60/98-Cus. Dated 3-8-1998 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/97-Customs, dated the 1st April, 1997 :- In the said notification, - (i) in the Explanation :- (a) for clause (1), the following clause shall be substituted, namely :- `(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 and pollution control; (b) use in manufacturing; mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and sericulture; and (c) in the case of hotel industry, plant, machinery, equipment and accessories required for rendering services, specified in the Annexure'; (b) for clause (4), the following clause shall be substituted, namely :- `(4) "export obligation", - (i) in relation to importers other than hotel industry rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (e), (f) and (g) of paragraph 10.2 of the Export and Import Policy; and (ii) in relation to hotel industry rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods; (c) In clause (5) for words `"Net foreign exchange" means', the words `"Net foreign exchange", in relation to importers other than hotel industry, means shall be substituted; (ii) the following Annexure shall be added at the end, namely :- 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 Pan (a) Oil Fired (b) Microwave (c) Gas 3. Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders 4. Food Regenerating Equipment 5. Salamanders/Broilers/Grillers/Char Broiler 6. Ovens-Baking/Bakery/Pizza/Convection/Rotary/Rotating/Micro- wave/Gas/Deck/Under Counter/Proofing Cabinet/Chambers/Convotherm/Steaming Steamer and Overn Combiation - With/Without Trolley. 7. Deep Fat Fryers : (a) Gas (b) Electric (c) Microwave (d) Oil Fired 8. Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/Pressure Steamer/Roasting Machines/ Combisteamer : (a) Gas (b) Electric (c) Microwave (d) Oil Fired 9. Bain Maries/Food Pans : (a) Gas (b) Electric (c) Steam Heated (d) Microwave 10. Refrigerated Display Counters/Racks/Shelves/Cases/Confectionery Show cases/Cabinets/Carts/Hot Cold Cabinets/Wine Cabinets. (a) All Types (with/without Rotary Motor) (b) Sandwich Unit 11. Almond Crushing/Pastry Machines 12. Coffee Machines/Makers with Blenders/Grinders/Espressor 13. Chocolate Melting Machines : (a) Shaving Machines (b) Coating Machines (c) Holding Machines (d) Tempering Machines (e) Moulding Machines 14. Dough Mixing and Dividing Machines/Dough Rolling/Sheeting/Kneading Machine/Flour Sifting Machine 15. Ice-Cream Making Machine/Custard Auto Dispenser/Hardening Cabinet. 16. Infra Red Food Warmer/Roll Warmer. 17. Juice Extractors/Commercial Juicers/Dispensers/Blenders/ Mixers (Cream Air Whip)/Planetary Mixers 18. Pancake/Waffle Iron Machines/Croissant Machine/Pasta Machines 19. Sausage Machines 20. Trollies (All Types)/Caddy Modular Trolley 21. Egg Boilers 22. Machines for Slicing/Cutting/Chopping/Mincing/Grinding/Tendering/Buffalo Chopper/Meat Band Saw 23. Can Opener-Mechanical/Motorised. 24. Ice Cube/Crushing/Flaking Machines/Dispensing Machine/ Water Ice Station 25. Pre-fabricated walk-in cold rooms/freezers with refrigeration equipment with/without doors proofing units. 26. Dispensers (Hot/Cold Beverages) 27. Potato Peelers/Choppers 28. Hot Plates/Coffee Warmer 29. Toasters (Electrical)/Pop-up/Rotary/Slot Pop Down/Conveyor 30. Puree Machines 31. Blast Freezers/Blast Chillers 32. Vacuum Packing Machines 33. Oil Filtering Machines 34. Glass/Dishwashing/Pot-Washing Machine with Trollies 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. B. Front Office Equipment 1. Wireless/Radio Paging Systems/Walkie-Talkie Wireless System 2. Elevators/Escalators 3. (a) Fire Fighting Equipment (b) Breathing Apparatus (c) Fogging Machine 4. (a) Smoke Detectors (b) Fire Sprinklers System (c) Gas Leak Detectors 5. Room Temperature Controllers and Motorised Valves for Air-conditioning System. 6. Absorption Refrigeration Systems (Mini Bars) 7. Fascimile Machines 8. Time and Date Stamp Machines 9. Electronic Time Card System 10. Fabco Systems/Restaurant Management Systems/Management Reporting System/Computerised Hotel Restaurant Management System for efficient Management of Service Requirements of Restaurants, Hotels, F B Outlets and Food/Service Operations/Hotel Management consisting of touch screen work stations, local cluster controllers, parallel ports, auto-cut roll kot printers with hardware and software automation 11. Computerised electronic vault/Safe 12. Stationery Imprinters 13. Locks with Master Key System/Key cutting/Duplicating Machine/Coded/Electronic Card/Magnetic Key Cards/Tags/ Key Blanks 14. EPABX/Digital Exchange Telephone Instruments/Recording Machine/Wireless Headsets/Cordless Phones/Port Analog Cards/Digital Cards/Telephone Answering Machine/Cellular Phones 15. Emergency Escape Door Motorised/Electronic/Manual Magnetic/Electric 16. Plate/Float/Sheet Glass : (a) Bullet proof and Tempered Plate/Glass (b) Plain/Tinted (c) Coloured (d) Reflective (e) Heat Absorbing/Stained (f) Vascular (g) Mirrors/Magnifying Mirrors/Thermal Insulated Glass/Swivel Chrome Mirrors/Sound Proof Glass (h) Revolving Doors/Magnetic Doors/Automatic Doors (i) Window Glasses 17. Electronic Room Control with Switches and Accessories 18. Computerised Guest Room Control System : (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 Copies/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 Amenities Binder/Services Director 28. Professional Flip Chart Easel/Presenter 29. Exhibit/Poster Holder 30. Magnetic Writing/Multi-purpose communication Board. 31. Portable Podium C. House Keeping Equipment 1. Hand Dryers 2. Vacuum Cleaners/Papoosing Machines 3. Carpet Shampooing Machine/Drying Machines 4. Deodorising Carpet Cleaning Machine/Carpet Cleaners 5. Pile Lifters 6. Floor Polishing Machine/Scrubbing Machine 7. Underwater Lighting Equipment 8. Pool Cleaners (Submerged/Non-submerged) 9. (a) Beach Cleaning Machines (b) Automatic Lawn Mowers/Cutters (c) Lawn Cleaning Equipment 10. Cigar Humidor 11. Ultra High Pressure Washer with Accessories for Coil Cleaning/Drain Cleaning. 12. Motorised Dust Pick-up Machines. 13. (a) Drip Irrigation System (b) Green House Equipment 14. Pre-fabricated steam and shower cubicles 15. Shoe Shine Machine with Dispensers 16. Bath Tubs (Cast Iron/Acrylic/Porcelain)/Bath Tubs (Cast/Amulcast/Steel/Emerald). 17. Motorized Curtain Drapery System with Controllers and Consoles. 18. Knee Operated Cleaning Basin/Sensor Hand Wash Sink System Complete with Water Valve, Water Connection 19. Flush Valve, Closet and Urinal Washer Set/Automatic Flushing Urinals with Controller and Magnetic Valves/Head Shower Combination/Shower and Wash Basin Mixer/Hand Shower Cubicles 20. Vertical/Horizontal Blind System 21. Security Room/Hotel System 22. External Window and Facades Cleaning System with Cradle 23. Infra Red Sensors 24. Floor Springs 25. Energy Saving Double Glazed Glass Insulated Aluminium Windows 26. Insect and Pest Killing Equipment/Machine D. Laundry Equipment (other than Household Type) 1. Washing Machines 2. Dry Cleaning Machines 3. Portable Weighing Trolleys for Washing Machines 4. Steam Boilers 5. Folding Machines Cross Folders for Bed Sheets (Spreader/Stacker) 6. Starch Cooker 7. Lint Separator 8. Washer Extractors 9. Laundry Press, Multipurpose 10. Steam Finishing Boards 11. Marking Machines 12. Water Spray Gun 13. Vacuum Pump Unit 14. Spotting Board 15. Tumblers Dryer 16. Flat Work Ironer/Calendaring Machines - Steamheated/Oilheated 17. Steam Cabinet Unit 18. Upholstery Processing Machine 19. Puff Iron/Garment Form Finishers/Steam Finisher/Curtain Irons 20. Overhead Iron Rails/Monorail Loading System (For linen feeding to washers and conveyors for feeding to flat work ironer and tumblers) 21. Waste woter treatment plant 22. Tunnel Laundry System 23. Vertical 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 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 Treadmill (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 Massagers 14. Abdominal Board/Abdominal Board With Pulse Monitor 15. Steam Bath 16. Electrical Hair Disposal Machine 17. Slender Tone Slimming Equipment 18. Msa Oxygen Administrator Complete with Cylinder and Face Mask 19. Multi Gym Machines/Multi Gym Machines - Abdominal/Armcurl/Back Extension/Chest Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg Press/Fly/Rowing Machines/Butterfly Machine 20. Bath tub for Hydro-Therapy 21. Habitat Units/Jacuzzing Bath Tubs with Allied Equipment. 22. Manicure and Pedicure Equipment 23. Beauty Saloon Equipment with special Trollies and Tools 24. Heating Rollers 25. Hand Blower 26. Frimator Equipment 27. Pre-Rinse Units 28. Barber Shop Equipment with Accessories. 29. Studdio Centre For Beauty Treatment (Nemectron) 30. Thermodyne/Micro List System/Micro Lift Equipment/Skin Treatment Equipment/Microlift Skin Massager 31. Perm Diagnosis Selector 32. Mini Steam Boilers F. Professional Audio Visual/Video Equipment 1. (a) Cameras with Accessories (b) Video Mixers (c) Monitors (d) T.V./CCTV/Interactive TV Systems with Modulators (e) Convertors (f) Head Phones 2. (a) Turn Table (b) Amplifiers/Channel Tuner (c) Cassette Players (d) Loud Speakers (e) Cordless Microphones 3. Compact Disc Player/Carousel, Studio Projector 4. Laser Beam Projection Equipments 5. (a) High Power Amplifiers (Stereo and Mono) (b) Speakers (c) Graphic Watcher 6. Motorised Disco/Rotating/Strobe/Ultraviolet Lights 7. Console for Lighting Music Control Including Dimmer and Accessories 8. Smoke Machine 9. Lighting Equipments/Lights for Creating Different Patterns, Light Fittings/Special Lighting Effects 10. Fibre Optic Based Lighting Projector 11. Automatic Projection Equipment Screen, Studio Type Model, Modulator 12. Sound and Light Equipment and It's Control Equipment 13. Video Walls Braine Monitoring Equipment Complete System 14. Built-in Combined Video TV System with Accessories 15. Specialized Audio-Visual Equipments Including Slide Making Photographic Machines. 16. Projection Screen 17. Special Cables/Wires for Television Music System, Disco, Telephone 18. Laser Disc Audio/Video Players 19. Motion Detectors 20. Audio/Visual Car Calling System 21. Close Circuit T.V. Cameras/Monitors 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 Sattelite 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 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. Squash Rackets and Balls 8. Archery Equipment 9. Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine 10. Cable Car, Ropeway, Cables 11. Equipment for Skeet and Trap Shooting 12. Tents/Camping Equipments 13. A.C. Coaches/Safari Coaches 14. Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles 15. Hovercrafts H. Adventure Sports Equipments 1. Beach Buggies/Snow Mobiles/Sand and Dune Boggies 2. (a) Speedboats (b) Catamarans (c) Rafts of All kinds 3. (a) Water Scooters (b) Jet Skis 4. Water Sking and Surfing equipment including Surf Boards, Water skis knee Boards 5. Canoes and Kayaks 6. Deep-Sea fishing equipment 7. Equipment for Snorkelling and Scuba Diving 8. (a) Wind Surfing Equipment (b) Hang Gliding and Para Sailing Equipment (c) Boats for Parashiling with windies 9. Sonar Device for locating Fish, Depth Finders. 10. Underwater Sports and Diving Equipment. 11. Hot Air Ballons and Ballooning Equipment 12. Ice Skiing Equipment 13. High Gear Mountain Bikes 14. Mountaineering Equipment 15. Engines for all Types of Boats, Jet Skis' Water Carts, Water Scooters and Catamarans. 16. Flying inflatable Boats 17. Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory Kit/Carry Case 18. Safety Headgear I. Equipment for golf facilities 1. Electric Transport Carts/Golf Carts with Accessories 2. Golf Course Lawn Mowers of All Kinds. 3. Golf Sets 4. Golf Course Making Equipment including Rock Breaking Machines 5. Golf Maintenance Machines/Grass Mowers/Coring Machines/Gang Mowers/Green Tending Machines-Electrical or Mechanical 6. Par-T, Opti Golf Indoor Golf Equipment/Simulator. 7. Golf Trainning Equipment including Club and Audio/Visual Equipment 8. Golf Irrigation System J. Miscellaneous (Engineering) 1. Diesel Generating Sets 2. Reverse Osmosis Unit/Including D.M. (De-Mineralisation) Plant 3. Solar Energy System/with Collectors, Connectors, Relays, Contractors, Solar Panels, Heat Exchangers/Sun Collectors/Panel and related Accessories for Hot Water, Heating, Light Power etc. 4. Centrifugal Chillers/Liquid 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 Conditioning 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 Incinerator 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/Computer Equipment for Network System; and (a) All Computer (b) Peripherals (c) CPU's/DPU's (d) Disk Drive (e) Tape Drive (f) Terminals (g) Printers/Laser Printers (h) Scanners 19. Overflow Drain Covers and Pool Covers with/without Winch 20. Gas - Diesel Engines for Power Generation 21. Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital Humidity Meter, Oxygen Meter. 22. Laser Printers 23. High Speed and High Resolution, Full Page, Large Volume Scanners (Canoile Systems) 24. Water Chiller Units including reciprocating and Screw Type Units 25. Thermal Storage Banks 26. Heat Recovery System 27. Power Transformer 28. Electrical Panel 29. Motor Control Centres 30. Pre-Fabricated Building Management System 31. Water Treatment Plant 32. Hydropneumatic System 33. Boilers 34. Pumps and Motors 35. Testing Instruments :- (a) Flow Meters (b) Oscilloscope (c) Vibration and Noise Meter (d) Recorders (e) Meters 36. Epoxy Cast Transformers 37. Variable Frequency Drives 38. Explosive Detection Machine 39. Portable Scaffolding Equipment, Spider Staging 40. Armaflex Insulation for Chilled/Hot Water Pipes 41. Flood Light Equipment with Fittings and Accessories 42. Portable Hydraulic Ladders 43. Garbage Compactizer/Incinerator 44. Bomb Suppression Blankets 45. Electrically Operated Dock Shelters with Doors and Windows 46. Actuating System for sliding Door 47. Freezer Condensing Unit Type Midifrost/Cooler Condensing Unit - Type Minicol 48. Prefabricated Self Service Storage System 49. Fall Protection and Insulation Support System 50. Environment Testing Equipment 51. Co-Generation Plants - for Electricity and Hot water