Exemption to specified goods for use in specified industry and falling under Chapters 39, 69, 84, 85 or 90 - 317/87 - Customs -Tariff

Exemption to specified goods for use in specified industry and falling under Chapters 39, 69, 84, 85 or 90 Notification No. 317/87-Cus. Dated 17-9-1987 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 (2) of the Table hereto annexed and falling under Chapter 39, 69, 84, 85 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and for use in the industry specified in the corresponding entry of column (3) of the said Table, when imported into India, from - (a) 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 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, namely :- (i) an officer not below the rank of Additional Industrial Adviser of the Directorate General of Technical Development in the Ministry of Industry of the Government of India certifies in each case that the goods imported are for use in the industry which is specified against such goods in column (3) of the said Table; (ii) the goods in respect of which the exemption is claimed are covered by the Technological Upgradation Scheme of the Industrial Development Bank of India and a certificate to this effect Is produced by the importer from an officer not below the rank of Deputy General Manager of the Industrial Development Bank of India; and (iii) the importer furnishes an undertaking to the effect that the said imported goods shall be used for the purpose specified in the notification and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption contained herein and that already paid at the time of importation. THE TABLE S. No. Description of goods Industry in which the goods are to be used. (1) (2) (3) (i) The following goods :- 1. Horizontal machining centres above 1500 x 1500 m table size (single or multi-station) For the manufacture of power generation equipment comprising boilers, turbines, generators and their auxiliaries such as condensers, heat exchangers, Coal Mill, Electrostatic precipitators, instrumentation and control systems; and Electrical Machinery comprising electrical motors, transformers, H.T. Circuit breakers and A.C. Drives. 2. Relieving lathes. 3. Precision Jig Boring machine. 4. Grinding machine for Milling cutter above 315 mm dia. 5. Hob grinders. 6. Electro-chemical grinding machine. 7. Electro-chemical deburring machine 8. Broaching machines above 25T capacity. 9. Drop forging, double acting pneu matic hammer above 5T capacity 10. Turret Punch Press. 11. Laser cutting and profiling machine. 12. Electron beam welding/cutting machine. 13. Ultrasonic machine for working on any material for removing of material. 14. Combined automatic stamping, stacking and welding machine. 15. High frequency induction brazing equipment. 16. Welding/Handling Robot. 17. Profile Projector with coordinate table more than 200 x 160 mm and accuracy 5 micron and better. 18. Noise and Vibration measuring and analysing equipment. 19. Die electric loss analyser. 20. Synchronous generator. 21. Storage oscilloscope with memory and reading. 22. Fully automatic coil winding machines. 23. Automatic coil end insertion machine. 24. Hydraulic coil pressing machine. 25. Air film shuttles (for material movement). 26. CNC Flame cutting machine. 27. Automatic Slitting Cutting and Punching line for Laminations. 28. Crimping equipments. 29. Cold Pressure Welding equipment. 30. Vacuum Pressure impregnation equipment and Casting Plants. 31. Automatic vertical Die casting machine for Rotors for electric motors, with integral melting furnace. 32. Hydraulic Cold Saw of Bar capacity above 530 mm. 33. CNC dynamic balancing machine. 34. Automatic Coil Spreading machine. 35. Automatic Conductor taping machine. 36. Noise level indicator. 37. Surge Impactor winding testing equipment. 38. Die electric loss analyser. 39. Mixed frequency loss test system. 40. Proximeter. 41. Flux meter. 42. H.V. Testing transformer. 43. SF6 Gas Filling and evacuating Trolley. 44. Gas Analyser. 45. 3-Coordinate measuring- machine. 46. Dual Trace Fiscal Oscilloscope. 47. Dual Trace Ministorage Oscilloscope. 48. Logic analyser. 49. Signature analyser. 50. Frequency Counter. 51. Computer aided design system. 52. A.C. Induction generator. 53. Wave Soldering machine. (ii) The following goods :- For the manufacture of Machine Tool. 1. Thread Whirling machine. 2. Precision jig grinders for tool room. 3. Vertical or Horizontal spindle surface grinding machine, table traverse 3M and above. 4. Gear Lapping machine. 5. Gear hobbing machine (1m gear dia and above) 6. Gear Planing machine. 7. Super finishing machine capable of achieving 0.05 Ra. to 0.1 Ra. sur face finish. 8. Gear teeth chamfering machine. 9. Automatic gear deburring and tooth rounding machine. 10. CNC/optical profile Oxy-acetylene flame cutting machine. 11. Lead screw measuring machine. 12. Roundness measuring machine. 13. Three coordinate measuring machine. 14. Surface finish measuring machine. 15. Auto Collimator. 16. Gear testing equipment for super or helical or bevel or worm gears. 17. Universal measuring machine. 18. Laser interferometer measuring systems. 19. Digital weight gauges and height micrometer. 20. Precision rotary tables rotary calibrators with or without CNC. 21. Automatic noise or vibration tester. (iii) The following goods :- For the manufacture of Foundry equipments. 1. Plastic Moulding Pattern. 2. Moulding equipment for making moulding patterns out of Polymers. 3. Micro processor Controlled Sand Mixing Mullers. 4. Electronic Sand Testing Equipment. 5. Equipment for analysing gases like Oxygen, Hydrogen and Nitrogen. 6. On line radiography equipment. 7. Ultrasonic Testing Equipment. 8. Magnetic particle testing equipment. 9. Portable Hardness Testers. 10. Automatic Core Sheeter. 11. High Pressure Sheet Squeeze Moulding Machine above 10 Kg/cm 2 12. Continuous Mixers for Resin bonded sands. 13. Three Dimensional coordinate measuring machine. 14. Mouldability meter for sand mixers. 15. Pneumatic or Hydro-pneumatic weighing system for Liquid metal pouring. (iv) The following goods :- For the manufacture of Forging equipment. 1. Copy Milling machine for die sin king above 2.5M x 0.65M Table size. 2. Bandsawing machine above 120 Mtrs/Min. 3. Billet shears (Mech. Hyd) 500T capacity and above. 4. Furnace Aggregates (a) High Velocity burner and recuperative burners. (b) Recuperators 5. Hot Forging Press above 1500 Tonnes. 6. Cold forged press 500T capacity and above. 7. Forging rolls with automatic work. 8. Ring Rolling Radial and Axial. 9. Horizontal Upsetter. 10. Drop forging hammer above 5T capacity. 11. Double Acting Pneumatic forging hammer above 5 Tonne capacity. 12. Axial closed die rolling machine. 13. Electron Microscope. 14. Coordinate measuring machine. (v) The following goods :- For the manufacture of Selected Industrial Machinery. 1. Gear Lapping machine. 2. Gear Hobbing machine - large size (1 m dia and above). 3. Gear Planing machine. 4. Super finishing machine capable of achieving 0.05 Ra. to 0.1 Ra. Surface finish. 5. Gear teeth chamfering machine. 6. Automatic gear deburring and teeth rounding machine. 7. Hydraulic cold saw or bar capacity above 530 mm. 8. CNC optical profile Oxy-acetylene flame cutting machine. 9. Automatic hydraulic straightening press with programmable sequence for checking and straightening. 10. Laser cutting and profiling machine. 11. Vertical Turning, boring or milling machine of table dia above 400 mm. 12. Plate edge planing machine for plate thickness 200 mm and above. 13. Three coordinate measuring machine. 14. Digital height gauges and height micrometer. 15. Ferrite Content meter. 16. Fracture toughness testing machine. 17. Automatic Industrial X-ray film processor. Explanation :- For the purposes of this notification selected industrial machinery means - (1) Metallurgical machinery (2) Mining machinery (3) Chemical machinery (4) Sugarmill machinery (5) Rubber machinery (6) Food processing machinery.