Effective rates of duty on specified imported goods of various chapters used in the manufacture of finished goods - 13/97 - Customs -Tariff

Effective rates of duty on specified imported goods of various chapters used in the manufacture of finished goods Notification No. 13/97-Cus. Dated 1-3-1997 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 S. No. Chapter Description of imported goods Description of finished goods (1) (2) (3) (4) LIST A 1. 15, 29, 32, 34, 39, 48, 70 Alpha cellulose paper/cotton paper; Electrical grade craft paper; Tung oil; Volan/Silane Circuit Boards. Copper clad laminates phenolic or paper phenolic or glass epoxy types; Printed treated glass fabric/cloth 2. 25, 28, 40, 56, 70, 84, 85 Potassium carbonate; Barium carbonate; Pumice powder; Cerium oxide; Anode buttons; Necks and Neck tubings; Wool felt; Spodumene Glass shell/parts of television picture tube. 3. 28 Gamma Ferric Oxide Magnetic inks or Magnetic Tape. 4. 28, 29, 38 Electrolyte Etched or Formed Aluminium Foil; Electrolytic Capacitors. 5. 28, 29, 32, 38, 71 Resistive, Conductive, Di-electric, Overglaze or solder pastes, compositions or inks in packing not exceeding 20 kg. Hybrid Microcircuits; Potentiometers; Resistors (other than heating resistors); Ceramic and Mica Capacitors; Conductive Rubber Switches/ Key Boards. 6. 28.32 Ferric Oxide of purity 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 Ferrites. 7. 38, 39, 76 Polyvinyl fluoride (TEDLAR); Tedlar Aluminium Tedlar Solar cells/modules. 8. 28, 68 Tantalum Neodyme oxide; Neodyme oxide; Strontium carbonate Ceramic Capacitors. 9. 28, 29, 38, 39 Epoxy/Epoxide resins, compounds or encapsulants; Fillers thinners, hardeners, accelerators and fire retardants Capacitors; Semiconductor Devices; Light Emitting Diodes; Moulded Piezo-electric 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 Loud-speakers; Hybrid Microcircuits; Printed Parts. 10. 28, 70, 73, 75, 85 Crystal Holders, Bases, Covers; Glass Bulbs; Glass Bases; Nickel Eyelets; Springs; Solder wire 25 SWG or thinner; Chromium Pellets Mounted Piezoelectric crystals. 11. 28, 29, 32, 38, 39, 68, 74 Copper plating salts, their brightners, levellers, conditioners, replenishers, stabilizers; Black Oxide Coating, (Microtech) solution/salts, predip solution/salts, palladium catalyst solution/salts Printed Circuit Board. 12. 29 Tetra Bromo Bisphenol-A; Tricresyl/Aryl Phosphate Copper clad laminates for Printed Circuit Boards. 13. 32 Electron Phosphor Electronic Valves and Tubes. 14. 32, 38 Internal Dag Electronic Valves and Tubes. 15. 32, 37, 39 Solder Mask/Resist in ink or film form, with or without associated catalysts Printed Circuit Boards. 16. 32, 70, 85 Glass frit or glass powder; Glass preforms or pellets; Glass tubes Liquid Crystal Displays; 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, 39, 40, 74, 76, 85 Copper-cadmium braided wire; Self-soldering/self-bonding aluminium wire Loudspeakers; microphones. 18. 35, 39 Silicone based resins, oils, varnishes, lacquers, elastomers, with or without additives Semiconductor Devices; Liquid Crystal Displays; Electronic Valves 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 adhesives Semiconductor devices; Heat sinks; deflection parts. 20. 37, 70 High Resolution Photo Plates; Photomask Substrates High Resolution Photo Masks; Semiconductor devices; Liquid Crystal Displays; Silicon Single Crystals or Wafers. 21. 37, 70 High resolution photo mask Semiconductor devices; Printed Circuit Boards; Liquid crystal displays. 22. 37 Photo Polymer Film Printed Circuit Boards; Liquid Crystal Displays. 23. 37, 39 High resolution, high contrast photographic films and photo stencil films; DIAZO(C 6 H 5 N 2 ) films Printed Circuit Boards; semiconductor devices; hybrid microcircuits. 24. 38 Silicon in the form of undiffused wafers, discs or chips Semiconductor devices. 25. 38, 85 Silicon in the form of diffused wafers, discs or chips (with or without molybdenum disc) Hybrid microcircuit or semiconductor devices. 26. 38, 85 Getters Electronic valves and tubes. 27. 73, 85 Metal clad substrates in any form with or without tags Potentiometers; Hybrid microcircuits; Printed parts; Semiconductor devices; Light Emitting Diodes. 28. 39, 48, 85 Domes or Dust caps Loudspeakers. 29. 39, 48, 85 Parts of Potentiometers Potentiometers. 30. 39 Glass epoxy or/and poly- amide prepregs Multilayer Printed Circuit Boards; Copper clad laminates. 31. 39, 85 Polyethylene terephthalate film with ferro magnetic coating of thickness upto 0.005 inch with magnetic coating 50 to 180 microinch Floppy diskettes. 32. 39 Silicon rubber Keypad switches; parts of EHT transformers. 33. 39, 85 Parts/articles of silicone, Elastomer or Silicone rubber Liquid Crystal Displays; Semiconductor Devices; EHT Transformers; Potentiometers; Electrolytic Capacitors; Solid tantalum capacitors. 34. 39, 48, 85 Paper/Plastic cones Loudspeakers. 35. 39 Plain plastic films (other than Polystyrene film) of thickness 12 microns or below; Metallised Plastic films of thickness 12 microns or below Plastic Film Capacitors; Mixed Dielectric Capacitors. 36. 39 Nylon 6.30% glass filled, flame retardant moulding powder/granules and with or without other additives Potentiometers; connectors. 37. 39 Plain and glass filled nylon/polyamide with or without other additives Relays; Potentiometers; tape deck mechanisms; connectors. 38. 39, 40 Polyvinyl Alcohol, Polyiso- butylene, Chlorosulphona- ted Polyethylene (HY- PALON) Ferrites. 39. 39, 85 Formers, bases, bobbins; Holders, brackets; Shielding cases, cans RF/IF coils or transformers or deflection parts. 40. 39 Polypropylene moulding powder/granules Deflection parts; Cassettes. 41. 39 Polybutylene terephthalate Connectors; deflection parts; switches; relays. 42. 39 Heat shrinkable PVC sleeving, tubing, film or ring Capacitors; relays, deflection parts. 43. 39, 48, 59, 85 Insulating/taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive Capacitors; deflection parts; resistors (other than heating resistors); semiconductor devices; inductors. 44. 39 Polyurethane lapping pads Mounted piezoelectric 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 consisting of EHT cable, silicone rubber cap and contact spring or parts thereof (EHT cable in cut pieces or running length) Deflection parts. 46. 40, 59 Bungs; Rubber pinch rollers with or without plastic bush Electrolytic capacitors; tape deck mechanisms. 47. 40, 84, 85 Parts of Rotor Assembly; Commutator assembly or parts thereof; Brush assembly or parts thereof DC Micromotors upto 13.5 volts and not exceeding 20 watts rating. 48. 48 Electrolytic Capacitor/ Condenser Tissue paper Electrolytic Capacitors; Plastic Film Capacitors. 49. 59 Felt sheet (fully compressed) of 1.5 mm thickness and below Tape deck mechanism. 50. 69, 78, 85 Headers; Caps with or without leads; Cans with or without leads; Pins; Stud seals; Lead beads; Ceramic beads; Ceramic-glass packages; Cap to Lead Assembles; Ceramic Pipes; Lead frames, single or in roll form; Housings; Brass ring Semiconductor devices; Light Emitting Diodes; Resistors (other than Heating Resistors); Capacitors; Connectors; Hybrid Microcircuits; Printed parts. 51. 69, 85 Alumina rods and bars (with Alumina content above 90%) in coated or uncoated form Resistors (other than Heating Resistors); 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 crystal blocks and blanks Mounted Piezoelectric crystals. 55. 71 Contact tape with pure 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 Relays; Switches. 56. 71 Gold in the form of wire, ribbon, preform of purity 99.99% and above Semiconductor devices; Light Emitting Diodes. 57. 72, 73 Iron of 99.7% purity and above Cast Alloy Permanent Magnets. 58. 72 CRNGO silicon steel strip with or without tin plating DC Micromotor; Potentiometer; Resistors. 59. 73 Copper clad tin coated steel wire, dia 0.4 mm to 1.2 mm Lead tabs for electrolytic capacitors. 60. 74, 85 OFHC Copper base with weldable steel ring Semiconductor devices. 61. 74, 85 Oxygen-free high conductivity (OFHC) copper wires, bars, rods, angles, shapes and sections, plates, sheets, strips, tubes and pipes Semiconductor devices; electronic valves and tubes; transistor headers; glass to metal seals; capacitors. 62. 74 Electrolytic Tough Pitch (ETP) Copper wire rods Lead wire for electronic parts. 63. 74 Solder plated brass strips upto 100 mm width; Silver plated brass strips upto 100 mm width Potentiometers; connectors; switches; relays. 64. 74 Phosphor Bronze Sheets/ bars/sections/flats/strips/ wire/rods/foils/pipes; with or without plating Relays; Tape Deck Mechanisms; Connectors; Potentiometers; Heat Sinks; cassettes; parts of cassettes; T.V. tuner; telescopic antenna; Gas discharge tubes. 65. 74 Beryllium copper rods/strips /sheet/wire/foils with or without plating Connectors; Relays; Switches; Gas discharge tubes. 66. 74, 85 Rayon or Silk cover Litz wire of the 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 0.04 mm. RF/IF Coils or transformers. 67. 85, 90 Nickel and nickel alloys wrought in all forms and articles thereof Semiconductor Devices; Liquid Crystal Displays; 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 Aluminium Foils Electrolytic Capacitors. 69. 76 Plain Aluminium foil containing more than 99% Aluminium Etched or formed Aluminium foil; electrolytic capacitors or plastic film capacitors. 70. 76 Aluminium of purity 99% or above in the form of wire, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes Cans or Leads for Electrolytic Capacitors; Semiconductor Devices; Light Emitting Diodes; Capacitors; Capacitor grade Metallised Plastic films; Potentiometers; disc covers for electrolytic capacitors. 71. 81, 85 Molybdenum and molybdenum alloys, wrought, in all forms and articles and parts thereof Electronic Valves and Tubes; X-ray tubes; Semiconductor Devices; Mounted Piezoelectric Crystals. 72. 81 Cobalt Cast Alloy Permanent Magnets. 73. 84, 85 Parts of Vacuum Interruptor Tube Vacuum Interruptor Tubes. 74. 85 Self bonding/Self soldering insulated or enamelled copper wire Deflection parts; Loudspea- kers; 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 tubes Gas discharge tubes. 76. 85 Light Emitting Diodes in the form of Chips, wafers or undiced discs Light Emitting diodes; Lamps and Displays. 77. 85 Parts of Cathode Ray Tubes (other than Glass parts) Cathode Ray Tubes. 78. 85 Lead/Tabs/Paddle Tabs Electrolytic Capacitors. 79. 85 Parts of Relays, Switches, Connectors Relays; Switches; 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 Mechanism CD Deck Mechanism. 83. 85 Parts of Flyback Transformer Flyback Transformers. 84. 85 Parts of Tuners TV Tuners. 85. 85 Parts of Data Cartridge Data Cartridge. LIST B 1. 39, 74, 75, 76 Composite copper clad materials consisting of Paper + Epoxy + Glass cloth Printed Circuit Boards. 2. 39, 73 Moulded shell with liner, Steel hub ring, spring, shutter Floppy diskette (3.5" size). 3. 70 TV Glass bulbs/shells; CRT Glass Bulbs/Shells; Magne- tron Glass bulbs/Shells Television picture tubes; Cathode Ray tubes or magnetrons. 4. 70 Parts of TV/CRT Glass bulbs/shells including panels, funnels, Glass tubes (exclu- ding neck or reneck tubes) TV Glass bulbs/shells for TV picture tube or CRT Glass bulbs/shells for CRT. 5. 70 Neck or reneck tubes CRT Glass bulbs/shells for CRT. 6. 74 Glass Epoxy Copper clad laminates or Paper Phenolic Copper clad laminates Printed Circuit Boards. 7. 74 Copper foils (plain or adhesive coated) Copper clad laminates (phenolic or glass epoxy types) or multi-layer Printed Circuit Boards. 8. 85, 84, 58, 69 Molybdenum Silicide/ Moly- bdenum disilicide heating ele- ments; Conveying trays; Sag- gers Ferrites. LIST C 1. 70 Glass parts for colour picture tube (excluding neck or reneck tubes) Colour picture tube.