Exemption to specified goods imported for manufacture of specified goods - 345/86 - Customs -Tariff

Exemption to specified goods imported for manufacture of specified goods Notification No. 345/86-C.E. 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 thirty 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 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 Sl. 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. 76 Plain Aluminium Foil containing more than 99% Aluminium Etched or Formed Aluminium Foil, Electrolytic Capacitors or Plastic Film Capacitors 2. 28 Silicon Monoxide Lumps Liquid Crystal Displays 3. 47 Bleached or unbleached Sulphide paper pulp or wood pulp. Paper cones for Loudspeakers. 4. 28, 29 or 38 (i) Ethylene Glycol Etched or Formed Aluminium Foil, Electrolytic Capacitors (ii) Ammonium Adipate (iii) Ammonium Dihydrogen Phosphate (iv) Electrolyte (v) Caplite 5. 81 Indium Electronic Grade Indium 6. 70 or 85 Fused Quartzware Semiconductor Devices, Helogen Lamps or Monocrystalline Silicon ingots/wafers. 7. 27 Petroleum based wax (including Paraffin based and Microcrystalline wax) Semiconductor Devices, Electronic Valves and Tubes, Potentiometers, Capacitors, Delay Lines. 8. 37 Photo Polymer Film Semiconductor Devices, Printed Circuit Boards, Liquid Crystal Displays, Lead Frames or Resistors (other than Heating Resistors). 9. 81 Tantalum Powder Tantalum Capacitors 10. 81 High Purity Titanium in the form of wire strip sheet, flat, shapes, angles, sections, pipes, bars, rods or coils Semiconductor Devices 11. 32, 70, 85 (i) Glass frit or Glass Powder Liquid Crystal Displays, semiconductor Devices, Electronic valves and Tubes, Glass to Metal Seals, Lead Frames, Transistor Headers, Reed Relays or Reed Switches, Delay Lines, Resistors (other than Heating Resistors), Mounted Pieozoelectric Crystals, Capacitors, Connectors, Hybrid, Micro Circuits, Printed Components. (ii) Glass proforma, or pellets. (iii) Glass Tubes 12. 39, 85 (i) Silicon rubber Solid Tantalum Capacitors, Liquid Crystal Displays, Semiconductor Devices, EHT Transformers, Potentiometers, Electrolytic Capacitors. (ii) Parts/articles of silicone, Elestomers, or Silicone rubber 13. 39 Silicone based resins, oils, varnishes, lacquers, elestomers, with or without additives Capacitors, Semi-conductor Devices, Liquid Crystal Displays, Electronic Valves and Tubes, Resistors (other than Heating Resistors) Loudspeakers, Compass, Tape Deck Mechanism, Deflection Components, Connectors, RF/IF Coils or Transformers Magnetic Tape, Relays, Potentiometers, Switches, Capacitor grade metallised plastic film. 14. 39 Epoxy/Epoxide Resins, Compounds or encapsulants with or without fillers and/or other additives such as Thinners, Hardners, Accelerators, Fire Retardonts, etc. Capacitor, Semiconduc-tor Devices, Liquid Crystal Displays, Electronic valves and Tubes, Switches, Relays, Glass Epoxy Laminates, Line and Wave Traps Potentiometers, Silicon Crystals or Silicon wafers, connectors, RF/IF coils or Transformers, Resistors, (other than Heating Resistors) Deflection components, Loud-speakers, magnetic Heads, DC Micromotors, Paper Cones/Spiders/ Dust Caps for loudspeakers, Piezoelectric Crystals Hybrid Microcircuits, Printed Components. 15. 39 (i) Acetal copolymer Semiconductor Devices, Electronic Valves and Tubes, Cassettes, Magnetic Tape Resistors (other than Heating Resistors) Capacitors, Connectors, Relays, Switches, Loudspeakers, Tape Deck Mechanisms, Pick-up cartridges, Stylii, DC Micromotors or voltage rating upto 15.5 volts and not exceeding 20 watts rating, Magnetic Heads. (ii) Acetal Homopolymer 16. 39 Diallyl Phthalate (DAP) moulding powder or compound, plain or glass filled with or without other additives. Connectors, Switches, Potentiometers, Resistors (other than Heating Resistors), RF/IF Coils or Transformers, Relays. 17. 39 (i) Bakelite strips/sheets Switches upto 2 Amps at 28 Volts DC or 1 Amp at 110 Volts AC, Connectors, Relays of rating maximum 7 Amps at 28 Volts DC or 115 Volts AC, Potentiometers, paper cones or Spiders for Loudspeakers, capaci-tors. (ii) Bakelite moulding powder of plasticity ranging from 2 to 14 18. 28 (i) Ferric Oxide of purity 99% and above Ferrites (ii) Manganese oxide of purity 99% and above (iii) Manganese Dioxide of purity 99% and above (iv) Manganese carbonate of purity 99% and (v) Mangan ous Oxide (vi) Nickel Oxide (vii) Strontium Carbonate (viii) Barium Carbonate 19. 28 Tin Oxide Ceramic Capacitors, Resistors (other than Heating Resistors). 20. 28 Chromium Oxide Magnetic Inks or Magnetic Tapes. 21. 28 (i) Palladium Chloride Semiconductor Devices (ii) Ammonium Fluoride (iii) Silicon Tetrochloride (iv) Silica 22. 28 Ammonium Pentaborate Electrolytic Capacitors 23. 71 Silver Magnesium Nickel Alloy Strips Pick-up Cartridges, Stylii, DC Micromotors of voltage rating upto 13.5 volts and not exceeding 20 watts rating cassettes, switches or relays. 24. 75, 85, 90 Nickel and Nickel Alloys wrought in all forms and articles thereof Capacitors, Semi-conductor, Devices, liquid Crystal Displays, Electronic valves and tubes, pick-up cartridges Stylii, X-Ray Tubes, DC Micro-motors of voltage rating upto 13.5 volts and not exceeding 20 watts rating, cast Alloy Permanent magnets, Switches, Relays, Transistor Headers, Glass to metal seals, Lead frames, Resistors (other than Heating Resistors) Magnetic Heads, Mounted Piezoelectric crystals, Potentiometers, connectors Hybrid Micro-circuits, Printed Components. 25. 81, 85 Tantalum, wrought in all forms and articles thereof Solid Tantalum Capacitors, Electronic Valves and Tubes. 26. 81, 85 Molybdenum and molybdenum alloys, wrought in all forms and articles and parts thereof Electronic valves and tubes, X-ray tubes, Semiconductor Devices, Resistors and Resistive Arrays (other than Heating Resistors), Mounted Piezoelectric crystals. 27. 81, 85 Tungston and Tungston alloys, wrought in all forms, and articles thereof Electronic Valves and tubes, Semiconductor Devices, Resistors and Resistive arrays (other than Heating Resistors) Mounted Piezoelectric Crystals. 28. 81, 85 Bismuth-Cadmium alloys in all forms Semiconductor Devices. 29. 39 Polyvinyl Alcohol Ferrites, Capacitors 30. 39 Polyisobutylene Ferrites, Deflection components. 31. 39 Moulding Powder and Granules of Insulated cables, insulated wires and sleeves of (i) Polytetra fluoroethylene (i) Polytetra fluoroethylene (ii) Fluorinated ethylene propolene (ii) Fluorinated ethylene-propylene (iii) Fluorocarbons with perfluorealkoxy (iii) Fluorocarbons with perfluorcalkexy (iv) Copolymer of ethylene and tetrafluoroethy lene (iv) Coplymer of ethylene and tatrafluoroesthy-lene 32. 39, 40 Chlorosulphonated Polyethylene (HYPALON) Ferrites, Deflection components, Capacitors. 33. 74 Phospher Bronze Sheets/bars/sections/flats/strips/wire/rods/coils pipes, with or without plating Switches, Relays, semiconductor devices, Tape Deck mechanisms, connectors, Magnetic sound Heads, Mounted Piezoelectric Crystals, Potentiometers, Heat Sinks BC Micromotors of voltage rating upto 13.5 volts and not exceeding 20 watts rating, cassettes parts of cassettes. 34. 28 Barium Carbonate of purity 98% and above. Ceramic Capacitors, Electronic valves and tubes. 35. 29 (i) Acetone Electronic Valves and Tubes, Semiconductor devices Liquid Crystal Displays, paper Phenolic Laminates or Glass Epoxy Laminates, Potentiometers, Capacitors (ii) Propanol (Isopropyl Alcohol) (iii) Monomethy-lether (iv) Triethylene Amine (v) Dimethyl Acetamide (vi) Trichloro trifluoroethy-lene (vii) Trichloroethane (viii) Trichloroht-nylene (ix) Paraformald-ehyde 36. 32, 38 (i) Internal Dag Electronic Valves and Tubes Resistors (other than Heating Resistors) (ii) External Dag (iii) Lacquer 37. 73 (i) Kovar Alloys in all forms Semiconductor Devices, Electronic valves and tubes, Transistor Headers, Glass to Metal Seals, Lead Frames, Cast Alloy Permanent Magnets, Mounted Piezoelectric Crystals. (ii) Nickel Iron Cobalt Alloy in all forms (iii) Dumet Wire 38. 80 (i) Tin foil or Tin Alloy Foil Plastic film capacitors, Mixed Dielectric capacitors, Resistors (other than Heating Resistors) Mica Capacitors. (ii) Tin Alloy Wire 39. 74 Berrylium Copper Foil Magnetic Sound Heads 40. 76 Aluminium of purity 99% or above in the forms of wire, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes Cans or Leads for Electrolytic capacitors semiconductor devices, capacitors, Deflection components, capacitor, grade Metallised Plastic films, connectors, Relays, Switches, Potentiometers. 41. 38, 39 Chalk loaded Epoxy Resin Magnetic Heads, Tape Deck Mechanisms, Deflection Components. 42. 39 Cop dymerised Vinyl Chloride, Vinyl Acetate and Vinyl Alcohol Magnetic Tapes, Ferrites 43. 48 (i) Electrolytic Capacitor/ Con-denser Tissue paper (i) Electrolytic capacitors (ii) Plastic Film and Mixed Dielectric Capacitors. (ii) Plain/single or double Metallised Capacitor Tissue paper 44. 76 Etched or Formed Aluminium Foil Electrolytic Capacitors 45. 39 (i) Plain plastic films (other than Polystyrene film) of thickness 12 microns or below Plastic Film Capacitors Mixed Dielectric Capacitors (ii) Metallised plastic films of thickness 12 microns or below (iii) Plain polystyrene film 46. 81 Cobalt Cast Alloy Permanent Magnots 47. 28 Zircania or Zirconium Dioxide (including zedox stabilized zirconia) Ceramic Capacitors 48. 74 Baryllium Copper rods/strips/sheets/wire/coils with or without plating. Connectors, relays, switches, potentiometers, tape deck mechanisms. 49. 28 Manganese Nitrate Tantalum capacitors. 50. 28 Rhodium electroplating salts and rhodium electroplating replenisher salts. Reed relays or reed switches. 51. 75 Nickel (unwrought) Cast alloy permanent magnets. 52. 39, 69, 73 The following substrates in any form with or without tags: Potentiometers, hybrid microcircuits, printed components. (i) Phenolic/ polyamide/ SRBP (synthetic resin bonded paper) substrates. (ii) Enamelled steel substrates (iii) Glass epoxy unclad substrates. (iv) Metal clad substrates (v) Ceramic/alu-mina substrates. 53. 71 Silver alloy strips in coils of width upto 0.434" and thickness upto 0.006". Relays, connectors, switches 54. 28, 38 Silica Quartz Fillers (including AEROSIL, MINOSIL and CELITE) Potentiometer, switches, Connectors, Relays. 55. 32, 39 Epoxy based paints, inks, varnishes, lacquer or colour coding materials along with their thinners, removers, strippers. Potentiometer, capacitors, resisters, (other than heating resisters), semiconductor devices, connectors, relays and switches. 56. 39 Moulding compounds of silicone/epoxy and blends thereof Semiconductor devices, resisters (other than heating resisters), potentiometers, capacitors. 57. 39 (i) Synthetic polyelectrolyte dispersant. Ferrites. (ii) Polyethylene adduct and non-ionic surface acting material (ZUSOPLAST) lubricant. 58. 79 Zinc wire of purity 99.9% Plastic film capacitors, mixed dielectric capacitors. 59. 79 (i) Zinc (electroplating grade) Tape deck mechanisms, potentiometers. (ii) Zinc alloy (ZAMAX, MAZAK) 60. 74 Electrolytic tough pitch (ETP) Copper wire and wire rods. Lead wire for electronic components, resisters (other than heating resisters) potentiometers, capacitors. 61. 74 Brass profiles and spring brass wires and strips (including strips in coil form) Connectors, switches, relays. 62. 74 (i) Solder plated brass strips upto 100mm width. Potentiometers, connectors, switches, relays. (ii) Silver plated brass strips upto 100mm width. 63. 39 Double metallised plastic film Plastic film capacitors, mixed dielectric capacitors. 64. 39 Polyurethane resin/moulding powder Tape deck mechanisms. 65. 40 Elastomers/ rubber : Tape deck mechanisms, magnetic tape, capacitors, DC micromotors of rating upto 13.5 volts and not exceeding 20 watts rating. (i) Polychloprene (neoprene) (ii) Butadiene acrylonitrile polymer (HYCAR) (iii) Isobutylene - Isoprene copolymer (BUTYL) (iv) Ethylene-propylene, copolymer (EP) (v) Copolymer of vinylidene fluoride and hexafluorofluo-ride and hexafluoropropylene (VITON) (vi) Chlorobutyl and bromobutyl rubbers. 66. 39 (i) a. Nylon 30% glass filled, Flame retardant moulding powder/ granules and with or without other additives. Potentiometers. b. Plain and Glass filled nylon with or without other additives. Relays, connectors, switches, potentiometers, tape deck mechanisms. (ii) Injection mouldable grade polyester moulding powder/compound with or without fillers or other additives. Potentiometers. (iii) High impact polystyrene moulding powder. Tape deck mechanisms. (iv) Styrene acrylonitrile moulding powder. Tape deck mechanisms. 67. 39 Polypropylene moulding powder/granules. Plastic film capacitors, deflection components, cassettes, loudspeakers, microphones. 68. 39 Phenolic moulding powder/resin with or without fillers Capacitors, potentiometers, relays, switches, connectors. Hybrid microcircuits, printed components, cones, spiders and dust caps for loudspeakers. 69. 39, 29 (i) Urethane elastomer Magnetic tape (ii) Toluene-di-isocyanate mixture (iii) Soya-Lecithin 70. 39 Polyester sheets/strips of 0.5mm thickness and below Tape deck mechanisms, DC micromotors of rating unto 13.5 volts and not exceeding 20 watts rating. 71. 39 Polybutyl terephthalate Connectors, deflection components, switches, relays. 72. 39 Special purity nitrocellulose based binding solution Semiconductor devices. 73. 39 Polysulphone moul-ding powder Deflection components. 74. 39, 40 (i) Polyphenelene sulphide Deflection components. (ii) Polyaryl sulphone. Tape deck machinisms, switches. 75. 39 Melamine formaldehide Capacitors. 76. 28, 29, 39, 71, 74, 76 (i) Lead oxide (litharge) of purity 99.8% or above. Piezealectric elements, transducers. (ii) Titanium dioxide of purity 99% or above. (iii) Reactive alumina super ground (iv) Neodynium oxide (v) Liquidising binders (vi) Aluminium powders of purity 99.9% or above (vii) Aluminium foil (Adhesive coated) for thermal bonding (viii) Copper band, silver plated (ix) Furoic acid 77. 29, 32, 34, 39, 48, 70 The following items: Copper clad laminates, printed circuit boards. (i) Phenol crystals (ii) Metacresels (iii) Para tertiary butyl phenol (iv) Alpha cellulose paper/ cotton paper (v) Electrical grade kraft paper (vi) Tuna oil (vii) Para-formaldehyde (viii) Valan/Silane treated glass fabric/cloth (ix) Methyl glycol (x) Dibutyl phthalate (xi) Toluene (xii) Styrene monomer (xiii) Anilene (xiv) Hexamethylene tetramine (xv) Triethylamine (xvi) Oleic acid (xvii) Silane (xviii) Diamino diphenyl sulphone (xix) Laminating epoxy resin (xx) Glass filament yarn for silane treated glass cloth 78. 39 (i) Polyvinyl chloride film/sheet Floppy disks/diskettes. (ii) Non-woven cloth or liner 79. 48, 59 (i) Silicone coated paper roll Cassettes, cassette parts. (ii) Pressure sensitive felt 80. 59 Felt sheet (fully compressed) of 1.5 mm thickness and below Tape deck mechanisms. 81. 32, 39, 40, 74, 76, 85 (i) Posyn wire, thermoplac wire Loudspeakers, microphones. (ii) Polycarbonate film (iii) Cellulose triacetate foil (iv) Cellulose acetate butyrate foil (v) Polyester foil (vi) Dye fixing agent (vii) Rubber glue/emulsion (viii) Polymethacrylate resin emulsion (ix) Polyvinyl acetate compound adhesive (x) Copper-cadmium braided wire (xi) Self solding/ self bending aluminium wire. 82. 32, 39, 76 (i) Polyester glue Reflection components. (ii) Unsaturated polyester resin (iii) Polyester foil, 0.006 mm thick (iv) Aluminium foil, 0.01 mm thick (v) Gold bronze powder 83. 39, 71, 74 (i) Gold plated twisted wire unto 0.4 mm dia Delay lines (ii) Tin plated copper wire upto 0.4 mm dia (iii) Epoxy solder glue 84. 74, 76, 73 (i) Pure iron of 99.99% purity or above Cast alloy permanent magnets. (ii) Pure copper of 99.99% purity or above (iii) Pure aluminium of 99.99% purity or above 85. 28, 38, 39, 70, 74, 76 (i) Aluminium paste Solar cells/modules (ii) Ethylene vinyl acetate sheets (EVA) (iii) Primer for EVA (iv) Polyvinyl fluoride (TEDLAR) (v) Tedlar Aluminium Tedlar (vi) Crane glass (vii) Tedlar coated aluminium sheet (viii) Phosphorous oxychloride (ix) Hale carbon (CF 4)/Freen gas (x) Solder paste (xi) Tinned copper mesh interconnect (xii) Toughened glass with low iron content and transmissivity of minimum 99% 86. 28 The following plating/etching chemicals: Semiconductor devices, capacitors, electronic valves and tubes, connectors, relays, switches, potentiometers, loudspeakers. (i) Tin fluoberate and lead fluoberate (ii) Tin lead make up and replenisher solutions/salts (iii) Lead plating concentrates (iv) Tin Lead plating acid concentrates (v) Tin lead anodes (vi) Nickel sulphamate, nickel sulphate (vii) Nickel anode (viii) Ethyl acetate (ix) Silver cyanide (x) Rhenium plating makeup and replenisher solutions and salts. (xi) Gold plating makeup and replenisher solutions and salts (xii) Resins for gold recovery 87. 29 (i) Polyethylene Glycol Ferrites, capacitors, magnetic tape (ii) Xylol (iii) Cyclohexanene 88. 39, 71, 76, 78, 85 (i) Glue solvent resin in aliphatic alcohol Semiconductor devices (ii) Platinum Rhodium wire (iii) Aluminium wire with silicon or magnesium impurity of upto 2% (iv) Gold wire with phosphorus or antimony deping (v) Base solder (silver, lead, antimony based) (vi) Soft solder (lead, indium, silver based) (vii) Gold tin alloy (viii) Preforms, discs, Dots rings, wafers, plates, repartitors of the following materials (a) Aluminium silicon (b) Gold boron (c) Molybdenum (d) Lead-tin solder (e) Silver antimony (f) Gold antimony (g) Silver Lead Indium Silver Lead Antimony (i) Silver Lead Silicon Antimony (j) Solder (k) Lead Tin (l) Silver Copper Indium (m) Silver Copper Germanium Arsenic 89. 39 (i) Polyamide coatings and adhesives Semiconductor devices, sinks, connectors, switches, tape deck mechanisms, relays, potentiometers. (ii) Electroconductive adhesives pastes 90. 39, 28 Cellulose acetate Capacitors, semiconductor devices, mounted piezoelectric crystals, delay lines. 91. 78 Lead foil Plastic film capacitors. 92. 85 Insulated or enamelled copper wire of 45 SWG Deflection components. 93. 74, 85 (i) Oxygen-free high conductivity (OFHC) copper wire, bars, rods, angles, shapes and sections, plates, sheets, strips, tubes and pipes Semiconductor devices, electronic valves and tubes, transistor headers, glass to metal seals, capacitors, resistors (other than heating resistors), Lead frames. (ii) Parts made of oxygen-free high conductivity copper 94. 32, 38, 71 Silver powder suspension Solid tantalum capacitor, ceramic capacitors, potentiometers, liquid crystal displays, semiconductor devices, mounted piezoelectric crystals, mica capacitors or mica capacitor plates, delay lines. 95. 28 Carbon powders, carbon black or carbon suspensions (like Corax L, Sevacarb MT and AE carbon) in packings not exceeding 5 kg. Potentiometers, switches, magnetic tape. 96. 74 Continuous cast electrolytic grade copper wire-rods of purity 99.90% and above. Electrodeposited copper foil for copper clad laminates. 97. 28, 38 (i) Copper sulphate crystals Electrodeposited copper (CuSO 4 , 5H 2 O - 98% min) foil for copper clad laminates ii. Organic additives (a) GTL Additive I (Viscosity 30 mp max. Water content 17% pH value 5.5 - 7.0) (b) GTL Additive II (proprietary item of LEW -GDR) 98. 28, 29, 38, 39, 71 (i) Ethoxy ethanol Potentiometers (ii) Titanium dioxide (iii) PTFE powder or solution (iv) Silver powder/flakes (v) Polyvinyl butyral (vi) Molybdenum disulphide (vii) Molybdenum dioxide (viii) Xylok 225 (ix) Terpinol (x) Butyl digol (diethylene glycol mono butyl ether) (xi) Benzyl alcohol (xii) Salicylic acid (xiii) Hexamethylene tetramine 99. 29 Ethylene glycol monomethyl ether Semiconductor devices 100. 28 Potassium silicate Electronic valves and tubes. 101. 28, 29, 35, 25, 58 (i) Sorbitol flux Ceramic capacitors (ii) Hydroxy methyl cellulose (iii) Vegetable glue (iv) Prevental (v) Quartz Powder (vi) Aluminium Oxide (vii) Rhodevial 102. 28, 29 (a) Triethanalamine Etched or formed aluminium foil for electrolytic capacitors (b) Dimethyl fermamide (c) Dimethyl acetamide (d) Dimethylamine