Effective rate for specified goods falling within one or more Chapters imported for manufacture of specified goods - 89/94 - Customs -Tariff

Effective rate for specified goods falling within one or more Chapters imported for manufacture of specified goods Notification No. 89/94-Cus. Dated 1-3-1994 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 exempts the goods specified in column (3) of the Table hereto annexed and falling within one or more 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 the purpose of manufacture of goods specified in the corresponding entry in column (4) of the said Table (hereinafter referred to as the said finished goods) 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 30% ad valorem, subject to the following conditions, namely :- (i) in case of import of goods covered by List B of the said Table, the importer furnishes, at the time of importation, to the Assistant Collector of Customs, an undertaking to the effect that: (a) the said imported goods shall be used for the purpose specified above; (b) the importer shall, within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing such finished goods is situated, to the effect that the said goods have been used in the manufacture of the said finished goods; and (c) the importer shall pay, on demand, in the event of his failure to comply with (a) and (b) above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption contained herein and that already paid at the time of importation. (ii) in the case of goods covered by List C of the said Table, - (a) an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India or a Joint Director in the Directorate of Industries of the Government of a State, as the case may be, is satisfied that the goods in question are required for the purpose as specified above and recommends grant of the above exemption; (b) the importer shall, by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, bind himself to pay, on demand, in respect of such goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the said purpose, an amount equal to the difference between the duty leviable on such goods but for the exemption contained herein and that already paid at the time of importation. TABLE S. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods Finished goods (1) (2) (3) (4) LIST A 1. 85 Light Emitting Diodes in the form of Chips, wafers or undiced discs Light Emitting Diodes, Lamps and Displays, Hybrid Microcircuits. 2. 85 Parts of Transmitting Tubes Transmitting Tubes. 3. 70, 85 Parts of Cathode Ray Tubes Cathode Ray Tubes. 4. 38 Silicon in the form of undiffused wafers, discs or chips Semiconductor devices. 5. 69, 85 Ceramic Dielectric (coated or uncoated) Ceramic Capacitors. 6. 85 Lead/Tabs/Paddle Tabs Electrolytic Capacitors. 7. 92 Sapphire Tips Pick-up Cartridges Stylii. 8. 39, 48 (i) Dampers or Spiders Loudspeakers. 85 (ii) Domes or Dust Caps 9. 74 (i) Glass Epoxy Copper Clad Laminates (ii) Paper Phenolic Copper Clad Laminates Printed Circuit Boards. 10. 84, 85 Parts of Potentiometers Potentiometers. 11. 85 Parts of Relays, Switches, Connectors Relays, Switches, Conne-ctors. 12. 84, 85, 90 Parts of X-ray Tubes X-ray Tubes. 13. 84, 85 Parts of Vacuum Interrupter Tube Vacuum Interrupter Tubes. 14. 38, 73 Precalcined/Pre-sintered Ferrite Powder Ferrites. 15. 39, 74, 75, 76 (i) Composite copper clad materials consisting of Paper+Epoxy+Glass cloth (ii) Copper clad Laminates laminated to Nylon, Teflon, Polyester Printed Circuit Boards. 16. 70 (i) TV Glass Bulbs/Shells (ii) CRT Glass Bulbs/Shells (iii) Magnetron Glass Bulbs/Shells Television Picture Tubes, Cathode Ray Tubes or Magnetrons. 17. 85 Resistor elements/chips with TCR 5 ppm per degree centigrade Chip Resistors/Bulk Metal Film Resistors or Bulk Metal Resistors. 18. 28 Selenium Rectifier Plates of Grade E-25 Selenium TV Rectifiers. 19. 84, 85 Ferrite Permanent Magnets unmagnetised blanks for Ferrite Permanent Magnets DC Micromotors up to 13.5 volts and not exceeding 20 watts rating. 20. 71 Synthetic quartz crystal blocks and blanks Mounted Piezoelectric crystals, 21. 39 Flexible folding disk jacket with liner Floppy diskettes. 22. 39 Glass epoxy or/and polya-mide pro-pregs Multilayer printed circuit boards, copper clad laminates. 23. 48, 76 Kraft paper/tissue paper or aluminium foil for voice coil Loudspeakers. 24. 48, 59 Lint free towels/paper Potentiometers, semicon-ductor devices, hybrid microcircuits, printed components. 25. 39, 73, 79, 85 Parts of magnetic sound heads Magnetic sound heads. 26. 39 Antistatic materials in the form of tubes, straps, bags, mats, covers, bins, boxes, containers Semiconductor devices, Hybrid Microcircuits. 27. 85 Anode assembly consisting of EHT cable, silicone rubber cap and contact spring or parts thereof Deflection components. 28. 85 Parts of video head drum assembly Video tape deck mechanism, video head drum assembly. LIST B 1. 85 Pin connectors, including dip type, edge type and bellow type Semiconductor Devices, Liquid Crystal Displays, Hybrid Microcircuits. 2. 69, 78, 85 (i) Headers (ii) Caps with or without leads (iii) Cans with or without leads (iv) Pins (v) Stud seals (vi) Lead beads (vii) Ceramic beads (viii) Ceramic-glass packa-ges (ix) Cap to Lead Assembles (x) Ceramic Pipes (xi) Lead Frames, single or in roll form (xii) Housings (xiii) Brass ring Semiconductor devices, Resistors (other than Heating Resistors), Capacitors, Connectors, Hybrid, Microcircuits, Printed components. 3. 85 Aluminium Leads Electrolytic Capacitors. 4. 39, 48, 85 (i) Paper Plastic cones (ii) Flat diaphragms Loudspeakers. 5. 85, 90 HT Cables X-ray Tubes. 6. 39, 74, 75, 76 Aluminium clad entry foil and back-up laminates Printed Circuit Boards 7. 39, 85 (i) Polyolefins Tubes (ii) Etched Glass with or without Transducers Delay Lines. 8. 71 (i) Contact tape with pure Nickel base and Crown Gold alloy (ii) Contact tape with solder Diamond Back in fine silver (iii) Contact tape in silver or silver alloy with or without palladium with Gold overlay. Relays, Switches, Printed Circuit Boards. 9. 85 Testing Sockets Connectors, Semiconductor Devices, Hybrid Microcircuits. 10. 38, 85 Silicon in the form of diffused wafers, discs or chips (with or without molybdenum disc) Hybrid microcircuit or semiconductor devices. 11. 28, 38 Polycrystalline silicon Monocrystalline silicon, wafers, discs or chips for electronic applications. 12. 74 Copper foils (plain or adhesive coated) Copper clad laminates of phenolic or glass epoxy types, multilayer printed circuit boards. 13. 38, 85 (i) Getters (ii) Tungsten coils Electronic valves and tubes. 14. 40, 59 (i) Bungs Electrolytic capacitors, tape deck mechanisms. (ii) Rubber Pinch rollers with or without plastic bush 15. 72, 73 Solder Plated copper plated steel wires of dia 0.04 mm to 1.1mm Capacitors, resistors (other than heating resistors), RF/IF coils, lead tabs. 16. 28, 34, 39, 48, 61, 68, 70, 82, 84, 85 (a) Mica and Micualex washers Semiconductor devices, silicon (in all forms) Hybrid Microcircuits. (b) Abrasive powder (c) Parts of doping systems (d) Plastic film for wafer dicing (e) Sputtor targets (f) Etch disc (g) Film Template (h) Special Gases: (i) Hydrogen chloride   (ii) 100%silane   (iii) Ammonia   (iv) Dichlorosilane   (v) Argon   (vi) Etch gas   (vii) Hexaluoroethane   (viii) 5% phosphine   in nitrogen    (ix) Freon 14   (x) 15% phosphine in   nitrogen    (xi) Helium   (xii) 15% Arsene in   hydrogen (xiii) Boron trifluoride   (xiv) Nitrogen in   lacture bottles    (xv) Sulphur hexaflo-   ride    17. 28, 37, 38, 39, 71, 73 (i) Bismuth lead-Tin alloy (ii) Nickel plated steel strip (iii) Freon Solvent TDA-5 (iv) Freon Solvent TDA-55 (v) 3% Silane in nitrogen (vi) Phosphane Silane in nitrogen (vii) Alkyd moulding compound (viii) Neutra clean 68/68D (ix) Freon TMSS (x) Pur-A-Masq (xi) Sodium Hypophosphate (xii) Culmo-Starter (xiii) Culmo-Brightner (xiv) Cuimo AN (xv) Cuimo IRL (xvi) Freon solvent TDA-35 (xvii) Freon Solvent TF (xviii) Diborane in Argon (xix) Tin-Silver Antimony alloy Semiconductor devices. 18. 39, 40, 56, 85 (i) PVC Jacket flats (ii) Burnishing/Wiping Tape (iii) Tyvec sleeves (iv) PVC Jacket cutting laminated with non-woven liner cloth (v) Hub Ring (vi) Lap film Floppy diskettes. 19. 39, 73 (i) Moulded shell with liner Floppy diskette (3.5" size). (ii) PVC lifter (iii) Write Protect Notch (iv) Steel hub ring, spring, shutter Floppy diskettes (3.5" Size). 20. 71 Gold in the form of wire, ribbon, preform of purity 99.99% and above. Semi-conductor devices. LIST C 1. 39, 48, 59 (i) Drafting Aids, Tapes and Doughnuts (including Transfer type and transfer alphabets and numerals) Printed Circuit Boards, Semiconductor Devices, Potentiometers, Hybrid Microcircuits, Printed components. (ii) Drafting film (including cut and peel film) for master artwork preparation. 2. 69, 39, 75, 28 (i) Evaporation Boats or Ceramic (including Boron Nitride) Capacitor Grade Metallised Plastic Films. (ii) Diffusion Pump oil or fluid 3. 28, 68 (i) Graphite Beams (ii) Graphite Heaters (iii) Graphite Hot Zone Parts (iv) Aluminium Oxide Dressing Stick (v) Silicon Carbide Dressing Stick Semiconductor Devices, Silicon (in all forms). 4. 48, 59, 84 (i) Denim Paper (ii) Filter Cartridges (iii) Filter elements Magnetic Tape, Capacitor Grade Metallised Plastic Films, Connectors, Relays, Switches, Printed Circuit Boards. 5. 85 (i) Parts of Rotor Assembly, i.e. unwound rotors including commuter Bush and Speed Governor assembly (ii) Commutator assembly or parts thereof (iii) Brush assembly or parts thereof (iv) Mechanical speed governor assembly or parts thereof DC Micromotors upto 13.5 volts and not exceeding 20 watts rating. 6. 74, 85 Rayon or Silk cover Litz wire in the followisng sizes, namely :- (i) 24 (strands) x 0.03 mm (diameter of each strand) (ii) 12 (strands) x 0.03 mm (diameter of each strand) (iii) 9 (strands) x 0.04 mm (diameter of each strand) (iv) 6 (strands) x 0.04 mm (diameter of each strand) (v) 8 (strands) x 0.03 mm (diameter of each strand) (vi) (strands) x 0.03 mm (diameter of each strand) RF/IF Coils or transformers. 7. 74 Phosphor Bronze wire nettings (60 mesh and above) Cones, Spiders, Dust Caps for Loudspeakers. 8. 28, 29 (i) Electroless Nickel salts/ solutions (ii) Sodium Hypophosphite Glass to metal seals. Lead frames. 9. 84, 85 (i) Capstan shaft (ii) Bearings, Bushes Tape Deck Mechanisms. 10. 84, 85 (i) Sintered/Self-lubricating Bushes (ii) Screws, Gears, Collectors, Brush holders DC Micromotors upto 13.5 volts and not exceeding 20 watts rating. 11. 69, 85 (i) Ceramic plates/Flats/ cases bases/formers (ii) Steatite rods and bars in coated or uncoated form (iii) Alumina Rods and bars (with Alumina content above 90%) in coated or uncoated forms. Resistors (other than Heating resistors), Poten-tiometers, semiconductor Devices, Hybrid Micro-circuits, Printed Compo-nents, Electron guns and electron gun parts. 12. 28, 70, 73, 75, 85 (i) Crystal Holders, Bases, covers (ii) Glass Bulbs (iii) Glass Bases (iv) Nickel Eyelets (v) Springs (vi) Solder wire 25 SWG or thinner (vii) Chromium Pellets Mounted Piezoelectric crystals. 13. 39, 85 (i) Formers, Bases, Bobbins (ii) Holders, Brackets (iii) Shielding Cases, Cans RF/IF coils or Transformers or deflection components. 14. 28, 29, 32, 38, 39, 68, 74 (i) Copper plating salts, their brightners, levellers, conditioners, replenishers, stabilizers (ii) Alkaline etchant solu-tion/salt (iii) Black Oxide Coating, (microtech) solution/salts, predip solution/salts, palla-dium catalyst solution/salts (iv) Besmearing agents (v) Fluboric acid Printed Circuit Board. 15. 38, 68, 85 Graphite jigs/blocks/rods or plates Semiconductor devices, electronic valves and tubes, glass to metal seals, transistor headers and mono-crystalline silicon ingots/wafers. 16. 72 Stainless/heat resisting steel wires of size thinner than 0.31 mm dia (30 SWG) Potentiometers. 17. 74 Brass pipes/tubes of thickness of 0.2 mm to 0.3 mm (30 SWG) with OD of 2.5 mm to 13 mm Telescopic antennas. 18. 71, 85 Silfos wire/gate wire/ tinned copper braided wire Semiconductor devices. 19. 83, 85 Tubular rivets of length upto 35 mm and inner diameter upto 1.5 mm Potentiometers, semicon-ductor devices. 20. 38 Colloidal graphite in alcohol Resistors (other than heating resistors). 21. 39, 59, 73 Screen mesh of stainless steel/ polyester/metallised polyester or nylon (in sizes of mesh 60 or above) Semiconductor devices, printed circuit boards, potentiometers, capacity-ors including ceramic capacitors, hybrid micro-circuits, printed components. 22. 39 Polymide/polymide-amide tape, film or sheet Connectors, capacitors grade metallised plastic films. 23. 37 (i) High resolution, high contrast photographic films and photo stencil films Printed circuit boards, semiconductor devices, potentiometers, capaci-tors, hybrid microcir-cuits, printed compo-nents. (ii) DIAZO (C 6 H 5 N 2 ) Films (iii) Release film for multilayer laminates (iv) Dia positive of screen drawing 24. 39 Heat shrinkable PVC sleeving, tubing, film or ring Capacitors, semiconduc-tor devices, DC Micro-motors, relays, deflection components. 25. 39 Splicing tape Magnetic tape, cassettes. 26. 39, 48, 85 Insulating/taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive Capacitors, deflection components, resistors (other than heating resistors), printed circuit boards, potentiometers, semiconductor devices, inductors. 27. 85, 84, 58, 69 (i) Silicon carbide heating elements (ii) Molybdenum Silicide/Molybdenum disilicide heating elements (iii) Silicon carbide rollers (iv) Inconel steel rollers (v) Conveying trays (vi) TP Furnace and trays (vii) Saggers Ferrites, ceramic capaci-tors, potentiometers, semiconductor devices. 28. 32 Printing ink for printing on aluminum plates Decorative name plates for tape recorders 29. 27, 34, 39 (i) Silicon grease (ii) Cyanoacrylate or anaerobic sealants (iii) Molybdenum based lubricating compound (iv) Kilopoise lubricating grease Potentiometers, tape deck mechanisms, switches, relays, heat sinks, electronic valves and tubes 30. 28,69 (i) Recrystallised Zirconia (ii) Recrystallised alumina crucibles Mounted piezoelectric crystals. 31. 28, 29, 34, 38, 81, 85 (i) Glass to metal seals (ii) Lead-Tin alloy rings/ tablets/sticks (iii) Colloidal graphite (iv) Collophan Tantalum Capacitors. 32. 40, 55, 81 (i) Zirconium Trays (ii) Zirconium Setters Ceramic capacitors. 33. 85 Casings of aluminium Electrolytic capacitors. 34. 69, 85 Clips including short clips Switches, relays, magnetic heads, mica capacitors. 35. 39 ABS moulding compounds/ powder/resin with or without fillers Relays, switches, connec-tors, tape deck mechani-sms, potentiometers, RF/ IF Coils. 36. 28, 32, 34, 29, 37, 38 (i) Screen printing inks, dyes, emulsions, lacquers, films (including sensitisers, hardeners, (ii) Screen mounting adhe-sives (iii) Screen decoating corn-pounds /powders (iv) Special marking inks Printed circuit boards, semiconductor devices, potentiometers, capaci-tors, hybrid catalysts) microcircuits, printed components, coils and inductors, resistors (other than heating resistors). 37. 70 Glass wool, quartz wool Semiconductor devices. 38. 39, 68, 73 Lapping vehicles, Lapping pads, Lapping films, Lapping compounds (i) Diamond lapping paint (ii) Polyurethane lapping pads (iii) Blue steel lapping carriers (iv) Polyester based lapping film (v) Lapping/abrasive grains powders or compounds (including aluminum oxide, cerium oxide and silicon carbide powders, grains or compounds) Mounted piezoelectric crystals, printed circuit boards, semiconductor devices, potentiometers, resistors (other than heating resistors), conne-ctors, switches, relays, tape deck mechanisms, magnetic heads, deflec-tion components/DC Micromotors upto 13.5 volts and not exceeding 20 watts rating, silicon (in all forms). 39. 70 Parts of TV/CRT Glass bulbs/shells including panels, funnels. Glass tubes (including neck or reneck tubes) (1) TV Glass bulbs/shells for TV picture tube (2) CRT Glass bulbs/shells for CRT. 40. 70 Glass parts for colour picture tube Colour picture tube.