Exemption to specified goods imported for manufacture of specified goods - 344/86 - Customs -Tariff

Exemption to specified goods imported for manufacture of specified goods Notification No. 344/86-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 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 importment 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. 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. 39 Polyester Film of thickness not exceeding 36 microns ±40%. Magnetic Tape 2. 85 Self Bonding/Self-soldering insulated or enamelled copper wire. Inflection components, loudspeakers, Reed switches, Relays, Magnetic Heads, Rf/IF coils or Transformers and DC Micromotors of voltage rating upto 13.5 volts and not exceeding 20 watts rating. 3. 39 Polariser Sheets Liquid Crystal Displays. 4. 70 Glass plates having transmission 85% and above. Liquid Crystal Displays. 5. 32 Electron Phosphor Electronic Valves and Tubes. 6. 85 Liquid Crystal Material Liquid Crystal Displays. 7. 38 Barium ritanate based ceramic Compositions. Ceramic Capacitors 8. 28 Germanium Dioride Semiconductor Devices. 9. 28 Gamma Ferric Oxide Magnetic Inks or Magnetic Tape. 10. 28 (i) Gallium Arsenido Phosphide. Semiconductor Devices (ii) Gallium Phosphide. 11. 28 Gallium Phosphide in the form of discs, wafers or similar forms. Semiconductor Devices 12. 28, 29, 38, 71 Dopants or Doping Sources in all forms and with or without precious metal constituents. Semiconductor Devices 13. 37, 70 (i) High Resolution Photo Plates High Resolution Photo Masks; Semiconductor Devices, Printed Circuit Boards, Lead Frames, Liquid Crystal Displays, Silicon Single Crystals or Wafers. (ii) Photomask Substrates. 14. 37, 28, 29 (i) Photo resist and associated thinners or/and Developers Semiconductor Devices, Printed Circuit Boards, Liquid Crystal Displays, Lead Frames or Registers (other than Heating Resistors) Hybrid Microcircuits, Printed Components. (ii) Photospin Glass 15. 28, 29 or 34 Resist Stripper Semiconductor Devices, Printed Circuit Boards. 16. 28, 29 (i) Acetic Acid, MOS Grade Semi Conductor Devices (ii) Hydrofluoric Acid, MOS Grade (iii) Nitric Acid, MOS Grade (iv) Phosphoric Acid MOS Grade (v) Sulphuric Acid, MOS Grade (vi) Hydrochloric Acid, MOS Grade (vii) Ammonium Fluoride, MOS Grade (viii) Ammonium Hydroxide, MOS Grade (ix) Acetone, MOS Grade (x) Butyl Acetate, MOS Grade (xi) Methanol, MOS Grade (xii) Toluene, MOS Grade (xiii) Propanol, MOS Grade (xiv) Xylenes, MOS Grade (xv) Chloroethylene, MOS Grade (xvi) Buffered Oxide Etchant, MOS Grade (xvii) Hydrogen Peroxide (Unstabilised), MOS Grade. (xviii) Potassium Hydroxide Solution, MOS Grade (xix) Crystal, MOS Grade (xx) Isopropyl Alcohol, MOS Grade (xxi) Ammonium Persulphate, MOS Grade (xxii) Tetra-acetic Acid, MOS Grade (xxiii) Stearic Acid, MOS Grade (xxiv) Ammonium Citrate, MOS Grade (xxv) Triammonium Citrate, MOS Grade (xxvi) Butyl Carbitol Acetate, MOS Grade (xxvii) Butyl Lactate, MOS Grade 17. 81 High Purity (99.99% or above) Chromium in the form of wire, strips, flats or ribbons. Semiconductor Devices Mounted Piezoelectric Crystals, Electronic Valves Tubes. 18. 76 High Purity (99.99% or above) Aluminium in the form of Wire, Ribbon or strip. Semiconductor Devices 19. 28, 32 38, 71 (i) Resistive, Conductive, Di-electric Overglaze or Solder pastes, compositions or inks in packings not exceeding 1 kg. Hybrid Microcircuits, Potentiometers, Ceramic and Mica Capacitors, Conductive Rubber Switches/keyboards, Printed Components (ii) Thinners, Retarders and/or Solvents for above. 20. 80, 81 Tin Indium Alloy in all forms. Semiconductor Devices. 21. 28 Selenium of purity 99.99% and above. Selenium Rectifiers. 22. 32 Solder Mask/Resist in ink or film form. Printed Circuit Boards. 23. 39 Polyethyleneterphthalate film with ferro-magnetic coating of thickness 0.003 inch with magnetic coating 100 to 180 mico-inch. Floppy diskettes 24. 38, 81 Lithium Niobate Wafer's Hybrid Microcircuits, Printed Components, SAW Filters. 25. 38 Semiconductor Grade Monocrystalline Sillicon in the form of bars, rods or ingots. Undiffused, Epicoated or Diffused Silicon Wafers, Semiconductor Devices. 26. 75 Mumetal Strips DC Micromotors of voltage rating upto 13.5 volts and not exceeding 20 watts rating, Magnetic Heads, Cassettes and Parts of Cassettes.