Exemption to specified goods imported for manufacture of specified goods - 346/86 - Customs -Tariff

Exemption to specified goods imported for manufacture of specified goods Notification No. 346/86-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 said 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 Government of a State 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 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 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 Schedule to the Customs Tariff Act, 1975 Description of goods For the manufacture of goods 1. 2. 3. 4. 1. 84, 85 (i) Capstan shaft Tape Deck Mechanisms (ii) Bearings/Bushes 2. 85 Light Emitting Diodes (LED's) in the form of Chips, wafers or undiced discs Light Emitting Diodes, Lamps and Displays 3. 85 Electron Guns Electronic valves and Tubes 4. 85 Pin connectors, including dip type, edge type and bellow type Semiconductor Devices, Liquid Crystal Displays 5. 85 Parts of Transmitting Tubes Transmitting Tubes 6. 84, 85 (i) Ferrite Permanent Magnets DC Micromotors of voltage rating upto 13.5 volts and not exceeding 20 watts rating (ii) Sintered/self lubricating Bushes (iii) Screws, Gears, collectors, Brush holders 7. 85 Parts of Cathode Ray Tubes Cathode Ray tubes 8. 38, 85 Silicon in the form of Diffused or undiffused wafers, discs or chips Semiconductor Devices 9. 69, 78, 85 (i) Headers Semiconductor Devices, Resistors (other than Heating Resistors) Capacitors, connectors Hybrid Microcircuits, Printed components. (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 packages (ix) Cap to Lead Assemblies (x) Ceramic Pipes (xi) Lead frames (xii) Housings 10. 69, 85 Ceramic Dielectric (Uncoated or coated) Ceramic Capacitors 11. 85 (i) Aluminium Leads Electrolytic Capacitors (ii) Lead/Tabs/Paddle Tabs. 12. 92 (i) Synthetic Industrial diamonds Pick-up cartiridges Stylii (ii) Sapphire Tips 13. 69, 85 (i) Caps Selenium TV Rectifiers (ii) Ceramic Pipes 14. 69, 85 Ceramic plates/flats/ cases/bases formers, steatite or Alumina rods and bars, in coated or uncoated form Resistors (other than Heating Resistors), Potentiometers, Semiconductor Devices, Hybrid Microcircuits, Printed Components. 15. 85 Metal Eyelets Transistor Headers, Connectors, Glass to Metal Seals, Mounted Piezoelectric crystals. 16. 48, 85, 39 (i) Paper/Plastic cones Loudspeakers (ii) Dampers or Spiders (iii) Domes or Dust Caps. 17. 74 Glass Epoxy Copper Clad Laminates Printed Circuit Boards 18. 85 Parts of Potentiometers Potentiometers 19. 85 Parts of Relays, Switches, Connectors Relays, Switches, Connectors 20. 84, 90, 85 (i) Parts of X-ray Tubes X-ray Tubes (ii) HT Cables 21. 84, 85 Parts of Vacuum Interru ptor Tubes Vacuum Interruptor Tubes 22. 39 Ferromagnetic coated polyethylene Terephthalate Film in form of punched Coppies Floppy Diskettes 23. 38, 73 Precalcined/Pre-sintered Ferrite Powder Ferrites 24. 39, 74, 75 (i) Composite copper clad materials consisting of Paper + Epoxy + Glass Cloth Printed Circuit Boards (ii) Copper Clad Laminates Laminated to Nylon, Teflon, Polyester (iii) Aluminium clad Entry foil and back-up laminates 25. 39, 85 (i) Polyolefins Tubes Delay Lines (ii) Terminals (iii) Coil Assembly (iv) Pins (v) Etched Glass with or without Transducers 26. 28 (i) Crystal Holders, Bases covers Mounted Piezoelectric crystals 70, 73, 75, 85 (ii) Glass Bulbs (iii) Glass Bases (iv) Nickel Eyelets (v) Springs (vi) Solder wire 25 SWG or thinner (vii) Chromium Pellets 27. 39, 48, 59 (i) Drafting Aids, Tapes and Doughnuts (including Transfer type and transfer alphabets numerals) Printed circuit Boards, Semiconductor Devices, Potentiometers Hybrid Microcircuits, Printed components (ii) Drafting film (including cut and peel film) for master artwork preparation 28. 71 (i) Contact tape with pure Nickel base and Crown Gold alloy. Relays, Switches (ii) Contact tape with solder Diamonds Back in fine silver. (iii) Contact tape in silver alloy with or without palladium with Gold overlay. 29. 69, 39, 75, 28 (i) Evaporation Boats or Ceramic (including Boron Nitride) Capacitor Grade Metallised Plastic Films (ii) Diffusion Pump oil or fluid (iii) Graphite Foil or 0.5 mm thick (iv) Boron nitride Paint 30. 85 (i) Formers, Bases, Bobbins RF/IF Coils or Transformers (ii) Holders, Brackets (iii) Shielding Cases, Cans 31. (a) 32, 39, 73, 76, 85 (i) Aluminium Anode Cathode Tabs Electrolytic Capacitors (ii) Aluminium Anode Cathode inserts (iii) Marking foil (iv) Moulded covers (v) Rubber/Bakelite covers or laminates (vi) Soldered Lugs (vii) Aluminium Washers (viii) Rivets with or without wire (b) 85 (i) Macrolon Decks Terminals Plastic film capacitors (ii) Protective Aluminium laminated sheets/label 32. 28, 68 (i) Graphite Beams Semiconductor Devices (ii) Graphite Heaters (iii) Graphite Hot Zone Parts (iv) Aluminium Oxide Dressing Stick (v) Silicon Carbide Dressing Stick 33. 84, 48, 59 (i) Denim Paper Magnetic Tape, Capacitor Grade Metallised Plastic Films, Connectors, Relays, Switches (ii) Filter Cartiridges 34. 85 Testing Sockets Connectors, Semiconductor Devices 35. 85 (i) Chip Resistors Hybrid Microcircuits (ii) Chip Capacitors (iii) Diodes Transistors and Integrated circuits in SOD, SOT and 50 packages respectively. 36. 70 Glass Rings Transmitting Tubes or Magnetrons 37. 70 (i) TV Glass Bulbs/Shelfs CRT Glass Bulbs/Shells Magnetron Glass Bulbs/Shells Television Tubes, Cathode Ray Tubes or Magnetrons (ii) Glass Tubes including Neck or Reneck Tubes (iii) Glass Stems 38. 85 (i) Parts of Rotor assembly voltage i.e. unwound rotors including commutator and Brush. DC Micromotors of rating upto 13.5 volts and not exceeding 20 watts rating (ii) Rotor Spindle 39. 85 Resistor elements/chips with TCR 5 ppm per degree centigrade Chip Resistors/Bulk Metal Film Resistors Bulk Metal Resistors 40. 70 (i) Parts of TV Glass (i) TV Glass Bulb/Shell for TV Picture tube (ii) Parts of CRT Glass Bulb/Shell (ii) CRT Glass Bulb/Shell for Cathode Ray Tube. 41. 28 Selenium Rectifier Plates of Gade E-25 Selenium TV Rectifiers 42. 71 Synthetic quartz crystal blocks and blanks Mounted Piezoelectric crystals 43. 74, 85 Rayon or Silk covered Litz wire in the following sizes: RF/IF Coils or transformers (i) 24 ´ 03 (ii) 12 ´ 03 (iii) 9 ´ 04 (iv) 6 ´ 04 (v) 8 ´ 03 (vi) 6 ´ 03 44. 74 (i) Phosphor Bronze wire nettings 60 mesh or above) Cones, Spiders, Dust Caps for Loudspeakers.