Exemption to specified goods imported for manufacture of specified goods - 347/86 - Customs -Tariff

Exemption to specified goods imported for manufacture of specified goods Notification No. 347/86-Cus. Dated 16-6-1986 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 the Chapter 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 : (a) so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule, as is in excess of the amount calculated at the rate of forty-five 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 a Joint Director in the Department of Electronics of the Government of India or a Joint Director in the Directorate of Industries of the Govt. of a State or an Additional Industrial Advisor 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 specified above 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 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 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. THE TABLE S. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of Goods For the manufacture of Goods 1 2 3 4 1. 70 (i) Glass bulbs or glass envelopes X-ray tubes, transmitting tubes or other electronic valves and tubes excluding cathode ray tubes, television picture tubes or magnetrons. (ii) Glass rods and glass tubes 2. 74 Copper foils (plain or adhesive coated) Phenolic or glass epoxy copper clad laminates, multilayer printed circuit boards. 3. 38, 85 (i) Getters Electronic valves and tubes. (ii) Tungsten coils 4. 40, 59 (i) Bungs Electrolytic capacitors, tape deck mechanisms. (ii) Rubber gaskets (iii) Rubber rings (iv) Rubber cushions (v) Rubber pinch rollers with or without plastic bush (vi) Rubber belts (vii) Felt washers 5. 85 Castings of aluminium Electrolytic capacitors. 6. 38, 68, 85 Graphite jigs/blocks/rods or plates Semiconductor devices, electronic valves and tubes, glass to metal seals, transister headers and monocrystalline silicon ingots/wafers. 7. 69, 85 Ceramic rods/tubes/ pipes in coated or uncoated form. Resistors (other than heating resistors). 8. 69, 85 (i) Clips including short clips Switches, relays, magnetic heads, mica capacitors. (ii) Contacts (iii) Ceramic stators/rotors 9. 74 Tinned copper/copper alloy wire Capacitors, resistors, semiconductor devices, relays, switches, electronic valves and tubes. 10. 39 Flexible folding disk jacket with liner Floppy diskettes 11. 73 Solder plated copper plated steel wires of dia 0.04 mm to 0.6 mm Plastic film capacitors, mixed dielectric capacitors. 12. 73 Stainless/heat resisting steel wires of size thinner than 0.31 mm dia (30 SWG) Potentiometer 13. 39 ABS moulding compound/powder/resin with or without fillers Relays, switches, connectors, tape deck mechanisms, potentiometers. 14. 74 Brass pipes/tubes of thickness 0.2 mm (33 SWG) with OD of 2.5 mm to 13 mm. Telescopic antennas. 15. 39 Glass epoxy or/and polymide pro-progs Multilayer printed circuit boards, copper clad laminates. 16. 71, 85 Silfes wire/gate wire/tinned copper braided wire Semiconductor devices. Loudspeakers. 17. 48, 76 Kraft paper/tissue paper or aluminium foil for voice coil Loudspeakers. 18. 27 High purity bitumen for insulation Electrolytic capacitors. 19. 34, 85 Tubular rivets of length upto 35 mm and inner diameter of upto 1.5 mm. Potentiometers, semiconductor devices. 20. 38 Celloidal graphite in alcohol Resistors (other than heating resistors). 21. 73, 39 Screen mesh of stainless steel/polyester/metallised polyester or nylon (in sizes of mesh 60 or above) Semiconductor devices, printed circuit boards, potentiometers, capacitors, hybrid microcircuits, printed components. 22. 39 Polymide/polymide-amide tape, film or sheet Connectors, capacitor grade metallized plastic films. 23. 37 (i) High resolution, high contrast photographic films and photo stencil films Printed circuit boards, semiconductor devices, potentiometers, capacitors, hybrid microcircuits, printed components. (ii) BLAZE (C 6 H 5 N 2 ) films (iii) Release film for multi layer laminating (iv) Photosensitive emulsions and, developers/thinners for use with the same. 24. 28, 32, 34, 29, 38 (i) Screen printing inks, dyes, emulsions, lacquers, films (including sensitisers, hardeners, catalysts) Printed circuit boards, semiconductor devices, potentiometers, capacitors, hybrid microcircuits, printed components. (ii) Screen mounting adhesives (iii) Screen decoating compounds/ powders (iv) Special marking inks 25. 38 (i) Fluxes and other auxiliary preparations(other than industrial grade) for soldering brazing or Welding. Potentiometers, capacitors, deflection components, electronic valves and tubes, semiconductor devices, resistors (other than heating resistors), switches, tape deck mechanisms, printed circuit boards. (ii) Soldering, brazing, welding powders and pastes(other than industrial grade) containing metals and other materials. 26. 48, 59 Lint free towels/paper Potentiometers, semiconductor devices, hybrid microcircuits, printed components. 27. 39 Heat shrinkable PVC/PTFE sleeving tubing or film Capacitors, semiconductor devices, DC Micromotors, relays. 28. 39 Splicing tape Magnetic tape 29. 39, 48 Insulating/taping material of plastic/paper in tape, roll or strip form with or without adhesives. Capacitors, deflection components, resistors (other than heating resistors), printed circuit boards, potentiometers) semiconductor devices. 30. 73 Electrolytically treated steel strapping in coils for tension band/rim band. Television picture tubes. 31. 85, 84, 58, 69 (i) Silicon carbide heating elements Ferrites, ceramic capacitors, potentiometers, semiconductor devices. (ii) Super Kanthal heating elements (iii) Rotary pipe (iv) Refractory bricks (v) Steel balls for fine grinding (vi) Silicon steel rollers (vii) Beconal steel rollers (viii) Special steel rods for Vibro mills 32. 28, 34, 39 48, 61, 68, 70, 82, 84, 85 (a) Mica and Miculex washer Semiconductor devices. (b) High purity alizarin powder (c) Abrasive powder (d) Aluminium oxide powder (e) Parts of beping systems (f) Filters for gases and fluids and filter cartridges (g) Plastic film for wafer dicing. (h) Sputter targets (i) Etch disc (j) Film Tesplate (k) Special Gases (i) Hydrogen chloride (ii) 100% silane (iii) Ammonia (iv) Dichlorasilane (v) Argon (vi) Etch gas (vii) Hexaluoresthane (viii) 5% phosphine in nitrogen (ix) Froen 14 (x) 15% phosphine in nitrogen (xi) Halium (xii) 15% Arsane in hydrogen (xiii) Boren triflouride (xiv) Nitrogen in lecture bottles (xv) Sulphur hexafluoride 33. 70 Glass wool, quartz wool Semiconductor devices. 34. 68 (i) Soft grinding wheel 300 grit Magnetic heads (ii) Carborundum or other grinding wheels of grit 400 and above. Mounted piezoeleatric crystals. 35. 39 Polyester based lapping film with less than 10 micron adhesives coating Magnetic heads. 36. 39 Mould release compound Deflection components. 37. 68 Lapping vehicles/pads/ films/components Mounted piezoelectric crystals, printed circuit boards, semi conductor devices, potentiometers, resistors (other than heating resistors) connectors, switches, relays, tape deck mechanisms, magnetic heads, deflection Components, DC Micromotors of voltage rating upto 8.5 volts and not exceeding 20 watts rating. (i) Diamond lapping paint (ii) Polyurathene lapping pads (iii) Blue steel lapping carriers (iv) Polyester based lapping film (v) Lapping/abrasive grains, powders or compounds(including aluminium oxide, cerium oxide and silicon carbide powders, grains or compounds) 38. 32 Printing ink for printing on aluminium plates. Decorative name plates for tape recorders. 39. 27, 39 (i) Silicone grease Potentiometers, tape deck mechanisms, switches, relays, heat sinks, electronic valves and tubes. (ii) Cyanoacrylate or anaerobic solvents (iii) Molybdenum based lubricating compound (iv) Kiloppise lubricating grease. 40. 28, 69 (i) Recrystalised riroenia Mounted crystals piezoelectric (ii) Recrystallised alumina crucibles 41. 85 Parts of electron guns Electron guns, television picture tubes or cathode ray tubes. 42. 92 Parts of magnetic sound heads Magnetic sound heads