Capital equipments and spare parts imported under EPCG Scheme - Amendment to Notification No. 122/93-Cus. - 108/94 - Customs -Tariff

Capital equipments and spare parts imported under EPCG Scheme - Amendment to Notification No. 122/93-Cus. Notification No. 108/94-Customs Dated 4-4-1994 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 122/93-Customs, dated the 14th May, 1993, namely :- In the said notification, - (i) in the Explanation, in clause (i), the following proviso shall be inserted, namely :- "Provided that against licences issued on or after 31st March, 1994 the 'capital equipments', in relation to an importer, being a hotel or a restaurant, means the equipments for use in the hotel or the restaurant specified in the Table annexed hereto;" (ii) the following Table shall be added at the end of the notification, namely :- "TABLE LIST OF CAPITAL EQUIPMENTS FOR HOTELS AND RESTAURANTS FOOD AND (A) BEVERAGES EQUIPMENT (OTHER THAN HOUSE-HOLD TYPE) 1. Cooking Range/Chinese Cooking Range Hot Plate/Griddle Sets (with accessories) - Gas - Electric - Oil Fired 2. Steam Kettles/Boiling Kettles; Pans; Tilting Frying Pans - Gas - Electric 3. Plate Cup Lowerator/Warmers Chafing Dishes. 4. Food Regenerating Equipment. 5. Salamanders/Broilers/Grillers/Char Broiler - Gas - Electric 6. Ovens Baking/Bakery/Pizza/Convection/Rotary/Rotating/ Microwave/Under Counter/Proofing Cabinet - Gas - Electric - Microwave 7. Deep Fat Fryers - Gas - Electric 8. Cooking/Steaming/Frying/Broiling/Boiling Machines/Pres-sure Cooker/Pressureless/Pressure Steamers - Gas - Electric 9. Bain Maries/Food Pans - Gas - Electric - Steam Heated 10. Refrigerated Display Counters/Racks/Shelves/Cases/Cabi-nets/ Carts - All types (with/without Rotatory Motor) - Sandwich unit 11. Almond Crushing/Pastry Machines 12. Coffee Machines/Makers with Blenders/Grinders/Espresso 13. Chocolate Melting Machines - (a) Shaving Machine (b) Coating Machines (c) Holding Machines (d) Tempering Machines 14. Dough Mixing Dividing Machines 15. Icecream Making Machine/Hardening Cabinet 16. Infra Red Food Warmer/Roll Warmer 17. Juice extractors/Dispensers/Blenders/Mixers (Cream Air Chip) 18. Pancake/Waffle Iron Machines/Croissant Machine Pasta Machines 19. Sausage Machines 20. Trollies (All types) 21. Egg Boilers 22. Machines for Slicing/Cutting/Chopping/Mincing/Grinding and Buffalo Chopper 23. Can Openers (Mechanical) 24. Ice Cube/ Crushing/ Flaking machines/Dispensing Machine/ Water Ice Station 25. Prefabricated Walk-in cold rooms/Freezers with refrigeration equipment 26. Dispensers (hot/cold beverages) 27. Potato peelers/Choppers 28. Hot Plates (Electrical)/Coffee Warmer 29. Toasters (Electrical) Pop-up/Rotary/Slot pop Down/Conveyor 30. Puree machines 31. Blast Freezers/Blast Chillers 32. Vacuum Packing Machine 33. Oil Filtering Machine 34. Glass/Dishwashing/Pot-washing Machine with trollies 35. Kitchen/Bulkware Wash-up Equipment 36. Vegetable Preparation Washing Machines 37. Burnishing Machines 38. Smoker/Smoking Oven 39. Salad Dryer 40. Glass/Plate Dispenser 41. Waste Food Disposal Machine and Compactors (B) FRONT OFFICE EQUIPMENT 1. Wireless paging Systems 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 (Minibars) 7. Facsimile Machines 8. Time Date Stamp Machines 9. Electric Time Card System 10. Fabco Systems/Restaurant Management Systems/Manage-ment reporting system 11. Computerised Electronic Vaults 12. Stationery Imprinters 13. Locks with Master Key System 14. EPABX with minimum 200 lines and 400 telephones (C) HOUSEKEEPING EQUIPMENTS 1. Hand Dryers 2. Vacuum Cleaners/Papoosing Machine 3. Carpet Shampooing Machine/Drying Machines 4. Deodorising Carpet Cleaning Machine 5. File 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) (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 (Speader/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 Iron 17. Steam Cabinet Unit 18. Upholstery Processing Machine 19. Puff Iron (E) HEALTH CLUB/BEAUTY PARLOUR/BARBER SHOP 1. Sauna Heaters (with Lava Stones)/Saunas 2. Hair Styling Chairs/Back Wash Chairs 3. (a) Electric Hair Dryers other than hand-held type (b) Electric Hair Clippers 4. Hair Steaming and Vapozone Machines, Back Washbasins, Fittings Storage Cabinets 5. Sterilising Machines/Electrolysis Machines 6. Exercising/Electric Ergocycles/Aerobic cycles/Compute-rised Treadmill (Power Jog Machine)/Jogomatic Motorised Treadmill 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 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 20. Bath type for hydro-therapy 21. Habitat Units (F) PROFESSIONAL AUDIO VISUAL/VIDEO EQUIPMENT (STUDIO QUALITY) 1. (i) Cameras with accessories (ii) Video Mixers (iii) Monitors (iv) T.V. and Modulators (v) Convertors (vi) Headphones 2. (i) Turn Table (ii) Amplifiers/Channel Tuner (iii) Cassette Players (iv) Loud Speakers 3. Compact Disc player, Carousel, Studio Projector 4. Lasor Beam Projection Equipments 5. (i) High power amplifiers (Stereo and mono) (ii) Speakers (iii) Graphic Equaliser (iv) Decible Watcher 6. Motorised Disco/Rotating Lights/Strobe/Ultraviolet 7. Console for lighting music controls including dimmer and accessories 8. Smoke Machine 9. Lighting equipments/lights for creating different patterns, special lighting effect, light fittings 10. Fibre optic based lighting projector 11. Automatic projection equipment screen, studio type model modulator 12. Control equipments for sound light equipment (G) MISCELLANEOUS (ENGINEERING) 1. Diesel Generators above 1000 KVA 2. Reverse Osmosis Unit 3. Solar Energy System 4. Centrifugal Chillers 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 9. Lithium Bromide equipment for heating/cooling 10. Natural Gas Power Generation Units 11. High Pressure Scrubbers for Anti-pollution Control 12. Heat Pumps or Air conditioning Machines with Space Heating or Space Cooling applications of the Energy Saving type 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 Vol./1100 Volts high tension magger insulation testing kit 17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management (H) 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. (i) Water slides (ii) Pneumatic chutes (iii) Roller coasters (iv) Carousels (I) ADVENTURE SPORTS EQUIPMENT ONLY FOR RESORT HOTELS 1. Beach Buggies/Snow Mobiles/Sand and Dune Buggies 2. (i) Speedboats (ii) Catamarans (iii) Rafts of all kinds 3. (i) Water Scooters (ii) Jet Skis 4. Water sking and surfing equipment including surf boards, water skis-kneeboards 5. Canoes and Kayaks 6. Deep-sea fishing equipment 7. Equipment for snorkelling and scuba diving 8. (i) Wing surfing equipment (ii) Hand gliding and para sailing equipment (iii) Boats for parasailing with windies 9. Sonar device for locating fish, depth finders 10. Underwater sports and diving equipment 11. Hot air balloons and ballooning equipment 12. Ice skiing equipment 13. High gear mountain bikes (J) EQUIPMENT FOR GOLF FACILITIES 1. Golf carts with accessories 2. Golf course lawn mowers of all kinds."