Specified Goods falling within one or more Chapters Imported for Manufacture of Specified Goods - G.E. No. 193A - 171/92 - Customs -Tariff

Specified Goods falling within one or more Chapters Imported for Manufacture of Specified Goods - G.E. No. 193A Notification No. 171/92-Cus. Dated 30-4-1992 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 the goods specified in the corresponding entry in column (4) of the said Table, from so much 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 35 per cent ad valorem , subject to the following conditions, namely :- (i) 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 or a Director in the Department of Telecommunications of the Government of India or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the goods in question are required for the purpose as specified in column (4) of the said Table and recommends grant of the above exemption : Provided that this condition shall not apply in the case of goods imported against supplementary import licences; (ii) the importer furnishes an undertaking to the Assistant Collector of Customs, at the time of importation, to the effect that - (a) the said imported goods shall be used for the purpose specified above, and (b) the importer shall pay, on demand, in the event of his failure to comply with (a) above, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation. TABLE S. No. Chapter of the First Sche dule to the Customs Ta riff Act, 1975 Description of goods For the manufacture of goods (1) (2) (3) (4) 1. 85 Self bonding/Self sol dering insulated or ena melled copper wire Deflection components, Loudspeakers, Reed swi tches, Relays, Magnetic Heads, RF/IF Coils or Transformers and DC Micromotors upto 13.5 volts and not exceeding 20 watts rating, electronic tuner. 2. 39 Polariser sheets Liquid Crystal Displays. 3. 70 Glass plates having transmission 85% and above Liquid Crystal Displays. 4. 32 Electron Phosphor Electronic Valves and Tubes 5. 85 Liquid Crystal Material Liquid Crystal Displays. 6. 38 Barium Titanaic based ceramic Compositions Ceramic Capacitors, silvered or unsilvered discs/dielectrics. 7. 28 Germanium Dioxide Semiconductor Devices. 8. 28 Gamma Ferric Oxide Magnetic Inks or Magnetic Tape. 9. 28 (i) Gallium Arsenide Phosphide (ii) Gallium Phosphide Semiconductor Devices. 10. 28 Gallium Phosphide in the form of discs, wafers or similar forms Semiconductor Devices. 11. 28, 29, 38, 71 Dopants or Doping Sources in all forms and with or without pre cious metal constituents Semiconductor Devices, Silicon Single Crystals or Wafers. 12. 37, 70 (i) High Resolution Photo Plates (ii) Photomask Subs trates High Resolution Photo Masks, Semiconductor Devices, Printed Circuit Boards, Lead Frames, Liquid Crystal Displays, Silicone Single Crystals or Wafers. 13. 37, 28,29 (i) Photo resist and associated thinners or/ and developers (ii) Photospin Glass Semiconductor Devices, Printed Circuit Boards, Liquid Crystal Displays, Lead Frames, Resistors (other than Heating Resis tors), Hybrid Microcircu its, Printed Components. 14. 28, 29, 34 Resist Stripper Semiconductor Devices, Printed Circuit Boards. 15. 28, 29 (i) Acetic Acid, MOS Grade (ii) Hydrofluoric Acid, MOS Grade (iii) Nitric Acid, MOS Grade (iv) Phosphoric Acid, MOS Grade (v) Sulphuric Acid, MOS Grade (vi) Hydrochloric Acid, MOS Grade (vii) Ammonium Fluo ride, MOS Grade (viii) Ammonium Hyd roxide, MOS Grade (ix) Acetone, MOS Grade (x) Butyl Acetate, MOS Grade (xi) Methanol, MOS Grade (xii) Toluene, MOS Grade (xiii) Propanol, MOS Grade (xiv) Xylenes, MOS Grade (xv) Chloroethylene, MOS Grade (xvi) Buffered Oxide Etchant, MOS Grade (xvii) Hydrogen Pero xide (Unstabilised), MOS Grade (xviii) Potassium Hyd roxide Solution, MOS Grade (xix) Crystal, MOS Grade (xx) Isopropyl Alcohol, MOS Grade (xxi) Ammonium Per sulphate, MOS Grade (xxii) Tetra-acetic Acid, MOS Grade (xxiii) Stearic Acid, MOS Grade (xxiv) Ammonium Cit rate, MOS Grade (xxv) Triammonium Cit rate, MOS Grade (xxvi) Butyl Carbitol Acetate, MOS Grade (xxvii) Butyl Lactate, MOS Grade Semiconductor Devices. 16. 28, 29, 32, 38, 71 Resistive, Conductive, Di-electric, Overglaze or Solder pastes, Compo sitions or inks in packing not exceeding 5 kg. Hybrid Microcircuits, Pote ntiometers, Ceramic and Mica Capacitors, Condu ctive Rubber Switches/ Key-boards, Printed Com ponents, resistors other than heating resistors. 17. 32 Solder Mask/Resist in ink or film form, with or without associated cata lysts Printed Circuit Boards. 18. 39 Polyethylene terephtha late film with ferro mag netic coating of thick ness upto 0.005 inch with magnetic coating 100 to 180 micro inch Floppy diskettes. 19. 38, 81 Lithium Niobate Wafers Hybrid Microcircuits, Printed Components. 20. 38 Semiconductor Grade Monocrystalline Silicon in the form of bars, rods or ingots Undiffused, Epicoated or Diffused Silicon Wafers, Semiconductor Devices. 21. 70 High resolution photo mask Semiconductor devices, printed circuit boards, Liquid crystal displays or Lead frame. 22. 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. 23. 81 High Purity Chromium (99.99% and above) in the form of wire, strips, flats, ribbons or powder Semiconductor Devices, Mounted Piezoelectric Crystals, Electronic Valves and Tubes, vacuum inter ruptor tubes. 24. 28 Selenium of purity of 99.99% and above Selenium Rectifiers.