Raw materials and consumables for undiffused silicon wafers [Chapters 28, 35, 39, 68, 70, 81 and 82] - 097/92 - Customs -Tariff

Raw materials and consumables for undiffused silicon wafers [Chapters 28, 35, 39, 68, 70, 81 and 82] Notification No. 97/92-Cus. Dated 1-3-1992 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 under the sub-heading No. 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 manufacture of undiffused silicon wafers, from - (a) 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 ; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions - (i) an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India or a Principal Scientific Officer in the Department of Non-Conventional Energy Sources of the Government of India is satisfied that the goods in question are required for the purposes specified above and recommends grant of the above exemption; and (ii) the importer shall, by 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 aforesaid 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. Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 2804.50 Boron dopant 2. 2804.69 Metallurgical grade silicon 98.5% purity and above 3. 2804.70 Phosphorous dopant 4. 2818.20 Aluminium oxide dressing sticks 5. 2849.20 Silicon carbide dressing sticks 6. 2849.20 Silicon carbide abrassive powder 7. 3907.30 Slow cure epoxy 8. 6815.99 Graphite heater and Graphite top/bottom 9. 6815.99 Graphite zone parts other than in S. No. 8 above 10. 7020.00 Quartz bell jar (870 mm) 11. 7020.00 Quartz tube 12. 7020.00 Fused quartz crucible-12" 13. 8101.92 Tungsten rod (3 mm dia) 14. 8101.93 Tungsten wire (0.3 mm dia) 15. 8102.93 Molybdenum wire 16. 8110.00 Antimony dopant 17. 8202.31 ID saw blades