Seeks to exempt goods on capital goods used by the IT/ Electronics industry, subject to actual user condition - 025/2002 - Customs -Tariff

Seeks to exempt duty on capital goods used by the IT/ Electronics industry, subject to actual user condition 1 st March, 2002 Notification No. 25 /2002-Customs 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 below, and falling under Chapters 69, 82, 84, 85 or 90 of the First Schedule to the Customs Tariff Act,1975 (51 of 1975), when imported into India for use in the manufacture of the finished goods specified in the corresponding column (3) of the said Table, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule. Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,1996. 21 [ Provided further that nothing contained in this notification shall apply after 24 [ 31st March, 2029 ] . ] Table S.No. Description of imported goods Description of finished goods (1) (2) (3) 1. UV Exposure Frame/Double sided UV Exposures PCBs ; Resistors ; Potentiometers 2. High vacuum frequency adjusters; Seam sealers; High vacuum base plating system; Lapping machine; Crystal blank sorter; Die bonder; Pick and place machine; IR Reflow ovens; Tape and Reel Packing Systems; SMD oscillator ATE (Automatic test equipment); SMD Crystal ATE (Automatic test equipment); X-Ray Goniometer/Piezo Goniometer; Slurry Saws 1 [Crystals; Mounted Piezo electric crystals; oscillators; capacitors; EMI/RFI filters; LED indicator lamps and display systems] 3. Automatic Pin /Lead cutting /forming/lapping machine parts thereof Relays of contact rating upto 7 amperes; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 4. Transfer moulding press parts thereof; Stamping machine; Optical comparator; Marking/Printing/Taping/Testing machine or any combination thereof Semi-conductor devices, Capacitor; PCBs; EMI/RFI Filters; LED Indicator Lamps and Display Systems 5. Wire wrapping machine/ wire wrapping tools Relays of contact rating upto 7 amperes; PCBs; Capacitors, EMI/RFI Filters; LED Indicator Lamps and Display Systems 6. Automatic/semi automatic coil or foil or wire winding machine; Automatic/Semi-automatic Epoxy injection/Epoxy Coating/Encapsulating/ Micro-dispensing equipment; Automatic solder dipping machine/Lead welding Machine; Hotmelt/Adhesives Applicator ; Pin insertion machine; Caulking machine; Slicing machine; Polishing Machine Extra High tension/ Flyback Transformers; Deflection Yokes; Relays of contact rating upto 7 amperes; Resistors; Potentiometers; Plastic Film capacitors; Coils; hellipots; EMI/RFI Filters, LED Indicator Lamps and Display Systems 7. 2 [Automatic/Semi automatic assembling machine] Connectors; Relays of contact rating upto 7 amperes; Resistors; Potentiometers; EMI/RFI Filters; LED Indicator Lamps and Display Systems 8. High precision eyeletting machine with automatic mechanism for eyelets with shank diameter less than 0.065 inch Switch of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Potentiometers 9. High precision automatic/semi automatic rivetting machine for contact assembly with rivet shank diameter less than 0.125 inch; Cold loading machine; Laser marking/printing machine; Torque gauge or meter (not exceeding 250gm-cm); Calibration conosoles; Automatic inspection stations; Histeric/Magnetic permeability tester; Dielectric tester; De-ioners; Flux meter for clean room; Automatic contact welding machine Relays of contact rating upto 7 amperes; Capacitors, EMI/RFI Filters; LED Indicator Lamps and Display Systems 10. System of alignment of SMD components(RAL system) SMD components 11. Pick and Place machines; Automatic Assembly line including welding, soldering, Encapsulation, Filling and Drying 3 [ Variable resistors; quartz crystals; Mounted piezo electric crystals; PCB assembly ] 12. Automatic component insertion/placement/mounting system with or without one or more of the following items:- (a) Component Sequencer (b) Control Terminal (c) Program generator (d) Jumper forming and insertion Relays of contact rating upto 7 amperes; PCB assembly 13. Automatic/semi-automatic crimping machine/hand crimping tools; Automatic temperature controlled precision moulding press for encapsulation; Automatic head tinning machine/automatic end tinning machine; Automatic wire cutting and stripping machine, with or without welding / twisting attachment including thermal wire stripper; Capacitance discharge welding machine with power supply and weld head with maximum energy setting upto 1000 watts per second. Relays of contact rating upto 7 amperes; Resistors ; Potentiometers 14. Direct and back geared miniature punch presses suitable for mounting on assembly tables; Multislide punching and forming machine Relays of contact rating upto 7 amperes; Switches of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Resistors; potentiometers 15. Capper/capping equipment parts thereof; Carbonising/metallising or combination machines; Machine for blending or pressing or spraying of resistive compositions or films; Vacuum coater ; evaporator; sputtering unit ; heat aided coater for depositing various metal/ metal oxide/ photo resist films; Triple roll mills/ball mills; Machine for board cropping, piercing, tagging or a combination thereof; Machine for carbon track and terminal assembly; Automatic colour coding machine with auto feeder; High precision pneumatic/hydraulic press with variable steps and variable capacity suitable for mounting on assembly tables; Printer for thick films ; Screen washer; Resistor coating machines; Markers; Vacublast apparatus; Transfer systems/feed systems; Substrate breaking machine; Rotary table riveting machine; Stacking machine; Tag closing/tag insertion machine; Grease applicator; Automatic/semi automatic assembly lines for resistors and potentiometers; Slitting/cutting machine, CNC or non CNC; Jigs and fixtures for production of resistors and potentiometers; Motion control systems; Precision Injection moulding station; Cleaning, deburring, surface finishing , polishing and vibratory finishing equipment; Microprocessor based AC resistance welding controllers; Microprocessor based DC high frequency resistance welding controller; Carbon track moulding systems incorporating compression moulding machines; Automatic rider block assembling machine Resistors; Potentiometers; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 16. Automatic Spraying Equipment; Automatic clearing, Brushing, drilling, Short Clearing, Test Equipment for elements; Automatic mixing, dosing, resin filling equipment; Capacitor grade roll Metalliser (Aluminium/Zinc-Aluminium); Non destructive capacitor (X-Ray) Testing Machines ; Embossing and taping machines; Embossed carrier tape forming machine; Ageing, Testing Sorting or Impregnation machine; Stacking or aligning or glueing machine; Ultrasonic welding machine including plastic welder Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 17 8 [ *** ** ] 18. Conveyorised Microprocessor controlled wet process lines; Microprocessor controlled surface preparation machine; CNC Controlled drilling/routing Multispindle Machines; Vacuum Hot Cold/Multilayer Presses; PCB cleaning equipment; Conveyerised UV Curing Equipment; Semiautomatic/Automatic Screen Printing Machinery; Dry Film Laminators; Solder Mask Curtain Coating Machinery; Automatic Computerised Plated through Hole Copper Plating Plants; Conveyerised double sided Etching Machines; Conveyerised double sided Resist Stripping Machinery; PCB Scrubbing/Deburring Machinery; Conveyerised double sided developer; Multi-layer Board (MLB) Desmearing Plant; Optical high speed drilling machines; Hot Air Levelling Machines; Plating Thickness Measuring Equipment; Bare Board Tester; Saw Cutter; Microscope Projectors; Graticule Lenses; Filtering Units for Chemical Solutions; Pollution Control Equipment; Automatic Optical Inspection Equipment/ Inspection System; Effluent treatment modular plant for cyanide, arsenic and other heavy metals; Electroplating/Solder Plating equipment; Monitor for plated thickness or vapour deposited thickness/thickness tester; coating; and bare board tester PCB 19. Annular Wafering/Lap cutting/Multiblade Wafering Machine; Automatic Frequency Plating System or Automatic Vacuum Coater for frequency adjustment; Automatic Lapping Controller; Automatic Screen Printing Machine; Automatic Vacuum Coaters, Evaporator including Electron Beam Evaporation Systems/Sputtering Unit, Heat aided Coaters for depositing Various Metal Films, Metal Oxide Films and Photo Resist Films; Bevelling Equipment or Automatic Contour Generator; Blank Cleaning and Etching System; Crystal Impedance Meter; Microprocessor Controlled Auto Temperature Charactor Tester; Network Analyser; Silicon/Quartz Crystals/Wafer Lapping or Grinding or Polishing or Abrading or Edge Profiling Machine or any combination thereof; Quartz Crystal Slicing Machine; Vibration Testing Machine with Auto frequency Changes; Laser Marking or Punching Machine; Particle Counter for Monitoring dust count in clean room; Sealing Equipment Mounted Piezo Electric Crystals 20. Rotary Kiln; Spray Dryer; X-Ray Fluorescence (XRF) Analyser; High Static Press; Inline Grinding Machine with washing system; Air Gap Cutting Machine; Lapping and Polishing Machine; Dust level monitor/fume hood/dust precipitator; Ovens/Furnace/Heaters including forced air or inert atmospheric hydrogen or vacuum baking/sintering/cycling type Ferrites 21. Resistance meter; Puncture Tester/voltage withstand Tester; Bump tester; Cross talk tester; Convergence setting jigs; Burn in/life tester; Corona Tester; FBT Tester; Heat Distortion tester; Vibration Tester; EHT Meter; EHT Probe; Turns counter Extra High Tension/Fly Back Transformer ; Deflection Yokes; Relays of contact rating upto 5 Amperes; Resistors ; Potentiometers 22. Helixing/groove cutting machine; Noise meter/noise analyzer; Digital multi meter (5 digits and above); High accuracy LCR bridges; Precision Voltage and Current sources; Precision Multi Function Calibrators; High accuracy resistance measuring apparatus; Precision dimensional measuring apparatus; General Purpose Interface Bus (GPIB)/IEEE 488 interface cards for control of measuring instruments; Data acquisition systems for monitoring and control of physical and electrical parameters; Temperature, humidity monitoring and data logging and charting equipment; Multiplexers and switching matrices to be used with electronic measuring equipment; Computer controlled power supplies for use in testing; Hot and cold chamber for testing; Thermal shock chambers; Burn in chamber for screening of components; Temperature controlled oil bath; Partial discharge testers; Surge testing equipment including Surge generator, computer control station and discharge monitoring equipment; High and low frequency impedance analysers; Potentiometers value testing machines; Viscometers; Temperature measurement, thermocouples and profiling apparatus; Laser scribing, cutting, welding, trimming and marking equipment; Cermet value testing machine; Wiper forming machine; Wiper wire straightening machine; Automatic machine for inserting lead screws into potentiometer housing; Machine for rotation of potentiometer shaft during testing; Resistance comparator/Decade resistance standard or decade capacitance standard; Dispenser; Centrifuge; Automatic welding or coating or stamping machine; Carbon and/or metal or resistive composition/cermet track writing/coating machines; Laser trimmer/laser trimming system with handlers, tools and accessories or any combination thereof; Infra Red radiant dryers; Cap to lead welding machines; Temperature controlled ultrasonic solder baths; Solderability testing machine Resistors; Potentiometers; EMI/RFI Filters; LED Indicator Lamps and Display Systems 23. Forming machine for manufacture of formed oil; Assembly machine; Packing machine; Measuring and testing equipments; Stiching machine; Winding machine; Combined stiching machine and winding machine; and Lead tab making machine Electrolytic Capacitors; Formed Foil 24. Machines for sealing or hot tin dipping or taping; Measuring and testing equipment Surge Absorbers; EMI/RFI Filters; LED Indicator Lamps and Display Systems 25 8 [ *** ** ] 26. High speed precision press (400 strokes per minute or above); and optical comparators Electronic components 27. Histeric or permeability tester; de-ioners Relays 28. Handler and their accessories PCB assemblies 9 [ 29. Automatic test and inspection equipment falling under tariff item 8479 90 90 PCB assemblies, Flexible Printed Circuit Board Assembly ] 30. Press including high speed precision press (400 strokes per minute or better) switches, tape deck mechanism, DC micromotors, loudspeakers. Connectors, resistors and potentiometers, soft ferrites switches, tape deck mechanism, DC micromotors, loudspeakers 31. Printing including bandoleering machines; ink jet printing machines and other printing machines Resistors, capacitors, semiconductors, connectors, relays, switches 32. Automatic sorter or handler Resistors, capacitors, semiconductors, connectors, relays, switches 33. Automatic/semi-automatic winding machines (DC micromotors) Plastic Film Capacitors; coils; filters; wire wound resistors; hellipots; Wound Capacitor elements (parts of capacitors) 34. CNC wire cut machines Resistors, capacitors, semiconductors, connectors, relays, switches, tape deck mechanism, DC micromotors, loudspeakers 35. CNC slitting/cutting machines Resistors, capacitors, semiconductors, connectors, relays, switches 36. Diamond pellet grinding wheel Ferrite 37. Diamond slitting saw Ferrite 38. Forming and taping machine or combination of both switches Plastic film capacitors switches 39. Film/foil slitting machine Film capacitors; Electronic capacitor grade metallised plastic films for capacitors 40. Conveyor/box ovens for curing Capacitors 41. Temperature test system or oscillator test system 4 [ Cathode ray oscilloscope/ oscilloscopes; frequency counter; spectrum analysers; AC/DC power supplies; LCR bridges. ] Mounted piezo electric crystals 42. 8 [ *** ** ] 43. Dip tinning/soldering machine Relay, coils 44. Sealing equipment Resistors, capacitors, semiconductors, connectors, relays, switches 45. Insulation tester Extra High Tension /Fly Back Transformer, Deflection Yoke 46. 8 [ *** ** ] 47. X-Ray goniometer/ piezo goniometer Crystals and oscillator, mounted piezo electric crystals 48. Dust level monitor/fume hood/dust precipitator Resistors, capacitors, semiconductors, connectors, relays, switches 49. Monitor for plated thickness or vapour deposited thickness/thickness tester Resistors, capacitors, semiconductors, connectors, relays, switches 50. Histeric/magnetic permeability tester Relays 51. Pick and place, component mounting machine PCB assemblies 52. UV exposure equipment Capacitors 53. Conveyor furnace; box furnace; temperature conducting equipment; insertion loss testers; spectrum analyzer; seal lock tester; plating thickness tester; IR tester/meter; soldering gun; LCR meters; SMD pick and place machine; IR re-flow ovens; microscopes; luminosity test set up; power supplies; burn and life test set up; temperature control soldering station; auto testers; solderability testing station; N.V. goggles; high voltage AC/DC power supply; humidity chambers; high/low temperature chambers; environmental test station; luminar station; ultrasonic cleaner station; automatic counting machine EMI/RFI filters, LED indicator lamps and display systems 54. Conveyor firing oven BTU; automatic testers; tape and reel machine; printers/screen printers; hot air blowers; metallising machine; ageing/testing machine; epoxy dispensing, coating, encapsulating machine; wire wrapping machine; wire wrapping tools; auto sawing machine with jigs and dust extract; optical comparator; triple roll mill/ball mills; marking machine complete with masks and accessories; auto pin; lead cutting/forming machine; lead welding machine; life test/burn in machine/ jigs/fixtures; resin filling equipment; auto stacker; scratch down station; chip sorter; powder dip machine; wax impregnation machine; wire forming machine with jigs; baking ovens; stack to capacitance station; manual sawing machine with jigs; soldering bench; oven; box furnace; auto lead cutting machine; auto printer; auto resin mixer EF 60; LCR bridge; low temperature chamber; humidity chamber; insulation resistance tester; calibration standards Capacitors; Electronic capacitor grade metallised plastic films for capacitors 55. Electronic measuring apparatus (liquid, gases, heat, sound, light, expansion); electronic apparatus for measuring voltage, current, resistance/insulation resistance and other electrical quantities Capacitor, EMI/RFI filter, LED indicator lamps and display systems 56. Magnet system glue machine (both head A+B); one head AB glue machine; one head single glue machine; two head glue machine (one head single glue/one head AB glue); cone eyeleting machine; hand dispenser single glue; hand dispenser AB glue; jigs for glue machines; ball pet Loud speakers 57. Precision solder paste printer; adhesive dispensing machine; conveyor belt system; high speed chip shooter; fine pitch placement machine; feeders; re-flow oven; auto wave soldering machine; 6 [ Automatic/ Semi-automatic PCB Loader and Unloader falling under tariff item 8428 90 90 ] ; PCB insertion conveyor system PCB Assemblies 58. SMT lines; core test line; electrovet oven; acoustic test lines BTO-SW; hotbar machine; heat seal machine; pick and place machine; solder paste printer Mobile hand sets 59. 8 [ *** ** ] 60. 8 [ *** ** ] 61. Impulse voltage tester; megohm meter Capacitor, capacitor grade Film 62. Magnetiser for magnets Tape deck mechanism, DC micromotor, loudspeakers 63. Ultrasonic plastic welding machine PCB assemblies 64. Fuse cap soldering / Tinning machine with or without marking facility, fuse assembly machine, sorting machine, electronic load-testing equipment, fuse element punching machine with or without skiving facility, fuse element winding machine, auto testing/inspection equipment with or without packing facility, ultrasonic welding machine, marking machine for fuses, ultrasonic cleaning equipment fuses 5 [Glass and ceramic cartridge fuses, blade fuses, automotive fuses, surface mount fuses, sub-miniature fuses, micro fuses, resettable fuses and thermal fuses] 65. Masking Machine Capacitor, resistor 66. Lay up station, black oxide system, cam station, copper foil tester, copper foil thickness tester, crystal formation unit, densitometer, digital hole check guage, digital V- score checker, electroless nickel gold entek line, copper recovery system, fluidised sandbath, fluke multimeter, automatic film processor, gold plating line, desoldering/soldering station, hydraulic depinner, immersion tin line, impedance tester, humidity/ temperature chamber, ionic contamination tester, distributed numerical controlled system (Im DNC) Printed Circuit Boards 67. Insert moulding machine, 3D co-ordinate measuring system Relays and switches 7 [ 68. (i) PCB Coating machine falling under sub-heading 8424 89; (ii) PCBA Loader Unloader falling under sub-heading 8479 89 10 [ (iii) Surface Colour/ Gloss/ Roughness Measurement Machine falling under tariff item 9031 80 00; (iv) Force Measurement Machine falling under tariff item 9031 80 00; (v) Magnetism and Weight Measurement Machine falling under sub-heading 9016 00 or heading 9031; (vi) Vibration Machine falling under tariff item 9031 80 00; (vii) Torsion Machine falling under tariff item 9031 80 00; (viii) Barcode Printer (300 DPI and 600 DPI) falling under sub-heading 8443 39 or tariff item 8443 32 90; (ix) X-Ray Imaging Machine falling under tariff item 9022 19 00; (x) Computerized Tomography (CT) Machine falling under tariff item 9022 12 00; (xi) Sit Tester falling under tariff item 9031 80 00; (xii) Thermal Cycling Tester falling under tariff item 9031 80 00; (xiii) Cathode Ray Oscilloscope (CRO) falling under tariff item 9030 20 00; (xiv) Capacitive Screen Tester falling under sub-heading 9024 80; ] Mobile Hand sets 25 [ 69. (i) Powder Dryer falling under tariff item 8479 89 99; (ii) Automatic Feeding and Blending System falling under tariff item 8479 82 00; (iii) Slurry Transfer System falling under tariff item 8413 70 96; (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 89 90; (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 90; (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 00; (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 00; (viii) High Vacuum Pump falling under tariff item 8414 10 00; (ix) Negative Electrode Automatic Production Machine falling under tariff item 8479 89 99; (x) Negative Electrode Automatic Plate Machine falling under tariff item 8479 89 99; (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 00; (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 00; (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; (xiv) Heating and Pressing Machine for Lithium falling under tariff item 8419 39 00; (xv) Auto Degassing Sealing Machine falling under tariff item 8479 89 99; (xvi) Electric Coin Cell Crimper with Die Mould falling under tariff item 8422 40 00; xvii) Hand Held Electrode Cutter falling under tariff item 8477 80 90; (xviii) Vacuum Oven without Vacuum Pump falling under tariff item 8514 39 00; (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 69 90; (xxi) OCV Testing Machine falling under tariff item 8479 89 99; (xxii) NMP Trapping System falling under tariff item 8543 70 99; (xxiii) Auto-taping machine falling under tariff item 8465 99 90 / 8479 89 99; (xxiv) Auto-packing machine falling under tariff item 8422 40 00; (xxv) Mylar sticking machine falling under tariff item 8479 89 99; (xxvi) Auto magazine load machine falling under tariff item 8479 89 99; (xxvii) Constant temperature capacity machine falling under tariff item 8479 89 99; (xxviii) Separator coating machine falling under tariff item 8479 89 99; (xxix) Roller cleaning machine falling under tariff item 8479 89 99; (xxx) Formation machine falling under tariff item 8479 89 99; (xxxi) Automatic tapping machine falling under tariff item 8479 89 99; (xxxii) Stacking machine falling under tariff item 8479 89 99; (xxxiii) Separator trimming machine falling under tariff item 8479 89 99; (xxxiv) Tab transfer welding winding machine falling under tariff item 8515 80 90 / 8515 21 90; (xxxv) Ultrasonic Tray cleaning machine falling under tariff item 8479 89 99; (xxxvi) Gasket automatic cleaning machine falling under tariff item 8479 89 99; (xxxvii) Film / Myler tearing machine falling under tariff item 8479 89 99; (xxxviii) Auto unloading Machine falling under tariff item 8428 90 90; (xxxix) Mylar slitting machine falling under tariff item 8479 89 99; (xl) Foil slitting machine falling under tariff item 8462 39 00 / 8464 90 00; (xli) Dust collector falling under tariff item 8421 39 90; (xlii) Electrode packing machine falling under tariff item 8422 40 00; (xliii) Electrode rewinding machine falling under tariff item 8479 89 99 / 8479 81 00; (xliv) Calender printing machine falling under tariff item 8420 10 00; (xlv) Electrolyte tapping machine falling under tariff item 8479 89 99; (xlvi) Strip Tape machine falling under tariff item 8465 99 90 / 8465 96 00; (xlvii) Mixing or agitating substances machine falling under tariff item 8479 89 99; (xlviii) Aluminium foil bag edge cutting machine falling under tariff item 8462 39 00; (xlix) Ultrasonic cleaning machine falling under tariff item 8479 89 99; (l) Cell slicing machine falling under tariff item 8465 96 00 Lithium Ion Cell for use in the manufacture of Battery of Mobile Hand sets 69A. (i) Powder Dryer falling under tariff item 8479 89 99; (ii) Automatic Feeding and Blending System falling under tariff item 8479 82 00; (iii) Slurry Transfer System falling under tariff item 8413 70 96; (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 89 90; (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 90; (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 00; (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 00; (viii) High Vacuum Pump falling under tariff item 8414 10 00; (ix) Negative Electrode Automatic Production Machine falling under tariff item 8479 89 99; (x) Negative Electrode Automatic Plate Machine falling under tariff item 8479 89 99; (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 00; (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 00; (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; (xiv) Heating and Pressing Machine for Lithium falling under tariff item 8419 39 00; (xv) Auto Degassing Sealing Machine falling under tariff item 8479 89 99; (xvi) Electric Coin Cell Crimper with Die Mould falling under tariff item 8422 40 00; (xvii) Hand Held Electrode Cutter falling under tariff item 8477 80 90; (xviii) Vacuum Oven without Vacuum Pump falling under tariff item 8514 39 00; (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 69 90; (xxi) OCV Testing Machine falling under tariff item 8479 89 99; (xxii) NMP Trapping System falling under tariff item 8543 70 99; (xxiii) Solvent Recovery System falling under tariff item 8479 89 99; (xxiv) Heat Recovery System falling under tariff item 8414 59 90; (xxv) Effluent Treatment System falling under tariff item 8421 21 90; (xxvi) Electrolyte injection machine falling under tariff item 8479 89 99; (xxvii) Helium Injection Machine falling under tariff item 8479 89 99 / 9031 80 90; (xxviii) Nail Inserting Machine falling under tariff item 8479 89 99; (xxix) Nail Pulling Machine falling under tariff item 8479 89 99; (xxx) Injection hole cleaning machine falling under tariff item 8479 89 99; (xxxi) Cell Baking Cooling Machine falling under tariff item 8419 89 90; (xxxii) Jelly Roll Pairing Machine falling under tariff item 8479 89 99; (xxxiii) Mylar Wrapping Machine falling under tariff item 8422 40 00; (xxxiv) Cell Sorting Line falling under tariff item 8479 89 99 / 8479 90 90; (xxxv) Laser Pin Welding falling under tariff item 8468 20 10; (xxxvi) Laser Notching Winding falling under tariff item 8479 89 99; (xxxvii) Ultrasonic welding falling under tariff item 8515 80 90; (xxxviii) Load in Can falling under tariff item 8479 89 99; (xxxix) Top cover laser welding falling under tariff item 8515 80 90; (xl) 1st Helium test falling under tariff item 9031 80 00; (xli) 2nd Helium test falling under tariff item 9031 80 00; (xlii) Wire feeding and rework falling under tariff item 8515 80 90; (xliii) Cell ageing Machine falling under tariff item 8428 33 00; (xliv) Negative Pressure Formation falling under tariff item 8543 70 99; (xlv) Cell Formation - Cell capacity and SOC falling under tariff item 9030 39 00 / 8543 90 90; (xlvi) Cell Formation -DCIR falling under tariff item 9030 39 00; (xlvii) Cell Formation -Cell Tray plastic falling under tariff item 3923 10 90; (xlviii) Cell Formation -Cell Tray Metallic falling under tariff item 7616 99 10; (xlix) Cell Formation - Formation Machine falling under tariff item 7304 41 90; (l) Cell Formation - Other Trays falling under tariff item 3923 90 00 / 7326 90 19; (li) Film wrapping and final inspection falling under tariff item 9031 80 00 / 9022 19 90; (lii) Tap to top cap welding falling under tariff item 8468 20 10; (liii) Fibre temperature Detection System falling under tariff item 7308 90 00; (liv) Water sprinkler system falling under tariff item 8424 89 99; (lv) Rack falling under tariff item 7308 90 00; (lvi) Tape Coding falling under tariff item 8479 89 99; (lvii) Wire filling and welding machine falling under tariff item 8479 89 99 Lithium Ion Cell for use in the manufacture of Battery of Electrically Operated Vehicles ] 70. 12 [ (i) Winding machine falling under tariff item 8479 81 00; (ii) Salt Spray Test Machine falling under tariff item 9031 80 00; (iii) Noise Generator falling under tariff item 8543 70 91; ] Speaker and Receiver of Mobile Hand sets 71. 13 [ (i) Fully Automatic USB Soldering Machine falling under tariff item 8515 19 00; (ii) Tensile Testing Machine falling under tariff item 9024 80 99; (iii) Analytical Balance falling under sub-heading 9016 00; (iv) Water Bath Tester falling under tariff item 9031 90 00; (v) Cord Flexing Test Apparatus falling under heading 9024; (vi) Spark Tester falling under heading 8543 or heading 9031; (vii) Push-Pull Tester falling under tariff item 9031 80 00; ] Data Cables 72. (i) Optical Fibre Cable Stranding Machine falling under tariff item 8479 40 00; (ii) Optical Fibre Colouring line machine falling under tariff item 8443 19 90; (iii) Optical Fibre cable Buffering tube machine falling under tariff item 8479 40 00; (iv) Optical Fibre draw tower machines falling under tariff item 8475 21 00; (v) Optical Fibre Draw Furnace System falling under tariff item 19 [ 8514 39 00 ] ; (vi) Optical Fibre Rewinding machine falling under tariff item 8475 21 00; (vii) Optical Fibre Glass Core manufacturing machine falling under tariff item 8475 21 00; (viii) Optical Glass preform manufacturing machine falling under tariff item 8475 29 00; (ix) Fiber Spin Device falling under tariff item 8445 90 00 14 [ (x) Optical Fiber Proof Testing Machine falling under heading 8475; (xi) Glass Preform Testing Machine falling under heading 8475; (xii) GPR System Equipment falling under tariff item 9015 80 30; (xiii) Laser Interferometric Sensor for Glass Fiber falling under tariff item 9031 49 00; (xiv) Non Contact Tension Measurement for Glass Fiber falling under tariff item 9031 49 00; (xv) Coating Monitor (5 axes) falling under tariff item 9031 49 00; (xvi) Computer Interface Module (CIM) with USB falling under tariff item 9031 49 00; (xvii) Optical Time Domain Reflectometer falling under heading 9030 or heading 9031; (xviii) Chromatic Dispersion Measurement falling under tariff item 9031 49 00; (xix) Fiber Analysis System falling under tariff item 9031 49 00; (xx) Interferometric Polarization Mode Dispersion System falling under tariff item 9031 80 00; ] Optical Fiber/ Optical Fiber Cables 73. 15 [ (i) Plasma Etching machine falling under tariff item 8479 89 99; (ii) Router Machine falling under tariff item 8479 89 99; (iii) Laser Direct Imaging (LDI) Machine falling under heading 9013; (iv) X-Ray Machine falling under tariff item 9022 19 00; ] Printed Circuit Boards 74. 16 [ (i) Automatic/ Semi-automatic Screen Printing Machine falling under tariff item 8443 39 90; (ii) 3D Solder Paste Inspection System falling under tariff item 8479 89 99 or tariff item 9031 80 00; (iii) Reflow Profiler falling under tariff item 9031 80 00; (iv) Routing Machine with or without Accessories falling under tariff item 8479 89 99; (v) X-Ray Machine falling under tariff item 9022 19 00; ] Printed Circuit Board Assembly ] 17 [ 75. (i) Motion Control Systems falling under tariff item 9032 89 90; (ii) Oscilloscope falling under tariff item 9030 20 00; (iii) V Groove Cutter falling under tariff item 8207 70 10; (iv) X-Ray Fluorescence Spectrometer (XRF) Tester falling under heading 9030; (v) Timing Noise Analyzer falling under heading 9031; (vi) Cable Bend Tester falling under heading 9031; (vii) Common Mode Noise (CMN) Tester falling under heading 9030; (viii) Force Meter falling under heading 9031 Charger/ Adapter of Mobile Handsets 76. (i) Width and Pad Inspection Equipment falling under heading 9031; Battery of Mobile Handsets (ii) Battery Hitester falling under heading 9031; (iii) Thermal Shock Tester falling under tariff item 9031 80 00; (iv) Thermo Hygrostat falling under heading 9025; (v) ESD Tester falling under heading 9031; (vi) Vibration Tester falling under tariff item 9031 20 00; (vii) Label Abrasion Tester falling under heading 9031; (viii) Constant Temperature and Humidity Box falling under tariff item 8419 89 90; (ix) Plugging Tester falling under tariff item 8536 69 90; (x) Cycle Life Tester falling under tariff item 9030 89 90; (xi) Mechanical Shock Tester falling under tariff item 9024 80 99; (xii) Vibration Density Analyzer falling under tariff item 9031 80 00; (xiii) Air Permeability Tester falling under tariff item 9024 80 99; (xiv) EDX Fluorescence Spectrometer falling under tariff item 9022 19 00; (xv) Universal Tensile Tester falling under tariff item 9024 80 99; (xvi) Scanning Electron Microscope (SEM) falling under heading 9012; (xvii) Machine Vision Camera (CCD) falling under tariff item 20 [ 8525 89 00 ] ; (xviii) X-Ray Machine falling under tariff item 9022 19 00 77. (i) ACF Attach Machine falling under tariff item 8486 30 00; LCD Module of Mobile Handsets (ii) Autoclave falling under tariff item 8419 20 10; (iii) Plasma Cleaner falling under tariff item 8456 90 90 or tariff item 8543 70 99; (iv) Deflectometer falling under tariff item 9024 80 99; (v) Laser Microscope falling under tariff item 9011 80 00; (vi) Tensile Force Tester falling under tariff item 9024 80 99; (vii) Anti-abrasion Tester falling under tariff item 9024 80 99 78. (i) Auto-Function Tester falling under tariff item 9031 80 00; Camera Module of Mobile Handsets (ii) PDAF Test Machine falling under tariff item 9024 80 99 79. (i) Radio Communication Tester falling under tariff item 9031 80 00; Telecom equipment falling under heading 8517 (ii) Oscilloscope falling under tariff item 9030 20 00; (iii) Vector Analyzer falling under heading 9030 80. (i) Dry Cabinet falling under heading 8479; Set Top Boxes (ii) Stereo Microscope falling under tariff item 9011 10 00; (iii) Reflow Oven Profiler falling under tariff item 9031 80 00 81. Impulse Tester falling under tariff item 9030 39 00 or tariff item 9031 80 00 Wound Components 82. (i) One Time Program Burning Machine falling under tariff item 8442 30 90; Compact Camera Module (ii) Module Appearance Automatic Inspection Machine falling under tariff item 9031 80 00; (iii) Computerized Numerical Control Video Measuring System falling under tariff item 9031 80 00; (iv) Phase Detection Auto Focus (PDAF) Function Tester falling under tariff item 9031 80 00; (v) Transportation Simulation Vibrator falling under tariff item 8479 89 99; (vi) Light-Emitting Diode Ultraviolet Irradiation Machine falling under tariff item 8479 89 99 83. (i) Automated Optical Inspection and Test Machine falling under tariff item 8504 90 90; Display Module ] (ii) Constant Temperature and Humidity test box falling under tariff item 9031 80 00; (iii) Temperature Variance Test Machine falling under tariff item 9031 80 00; (iv) Temperature Cycle Test falling under tariff item 9031 80 00; (v) High Temperature Box falling under tariff item 9031 80 00; (vi) Electro-Static Discharge Tester falling under tariff item 8466 94 00; (vii) Red Ink Immersion Tester falling under tariff item 9024 80 10; (viii) Tensile Machine falling under tariff item 9024 80 10; (ix) Hardness Tester falling under tariff item 9024 80 10; (x) Drum test falling under tariff item 8479 90 90; (xi) 3 Points Bending Tester falling under tariff item 9031 80 00; (xii) Flexible Printed Circuit Board Assembly Bending resistance test falling under tariff item 9031 80 00; (xiii) Static Pressure Testing Machine falling under tariff item 9024 80 10; (xiv) Drop tester falling under tariff item 9024 80 10 T.R. Rustagi Joint Secretary to the Government of India F. No. 334/1/2002-TRU ************* NOTES : - As amended by Notification No. 57/2002-Cus., dt. 13-5-2002; No. 28/2003-cus., dt. 1-3-2003; No. 69/2003-cus., dt. 30-4-2003; No. 8/2004-Cus., dt. 8-1-2004; No. 71/2004-Cus., dt 9-7-2004; No. 23/2005-Cus., dt. 1-3-2005 and No. 90/2005-Cus., dt.13-10-2005 and 1 . Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, Crystals; Oscillator; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 2 . Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, Automatic assembling machine 3 . Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, Variable Resistors; Quartz crystals; PCB assembly 4 . Inserted vide notification no. 22/2010 Customs dated 27/2/2010 5 . Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, Glass and ceramic cartridge fuses, blade fuses, automotive fuses and surface mount 6 . Substituted vide Notification No. 71/2018-Customs dated 28-09-2018 before it was read as auto PCB loader 7 . Inserted vide Notification No. 71/2018-Customs dated 28-09-2018 8 . Omitted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as 17. Annealing Furnace; Hydraulic Press; Press Die; Blackening Furnace for Mask; Blackening Furnace for Frame; Frame Clip (FC) Welder; Mask Frame (MF) Welder; 4th Pin Welder; Mask baking Lehr; Q Check Gauge; Mask Washing and Drawing; Screen Matrix Screen Coating (SMSC) Machine system; Screen Matrix (SM) Lighthouse; Screen Coating (SC) Lighthouse; Lighthouse Lenses; Ball Mill; Aluminising Machine Pumps; FP Machine; Maskwash seal surface wash system; Gas combustion equipment for Lehr (e.g., Burners, Flame supervision relays etc.); Mionite Parts for Jigs; Automatic Machines for pounding; Frit leak testing and ultrasonic vibration; Automatic loader/unloader; Re-circulation fans; Temperature recorders; Gun Seal Machine; Gun and Bulb loader; Bulb Unloader; Single Head Gun sealing Machine; Drive Gear box, Bull Gears, Drive Chain, Drive Track, Drive Motor, Drive inverter power rail, Current collector trolley; Rotary Vacuum pump, Diffi1sion pump, Tube adapter, Vacuum Switch; Automatic Getter Flashing Machine including unloader and transfer; Gun Washing Machine; Spot welder; Weld checker; HV Power Supply; HV Induction Transformer; HV DC Transformer; CRT Sockets; Surge Absorbers; DC Power Supplies; Rotary Test Sets; Final Performance Testers; Raster Aging Unit; Semiautomatic Integrated Tube Component (ITC) Machine with Camera System; Beam Scanner; Single Head Tester; Universal CRT Tester; Landing Measurement equipment; Color Analyser; panel surface coating equipment; bucket elevator; belt conveyor; shuttle conveyor system; sand dryer and accessories; screener; raw material bin and silo, cyclone separator and dust collector; vibratory feeder; rotary distributor; air knocker; weighing scale system and accessories; load cells; screw feeder; raw material mixer; jaw crusher; metal detector; magnetic separator; raw material hoists and elevators; furnace and forehearth refractory; refractory mortar; furnace control system and accessories; furnace reversal system; pyrometer; furnace combustion system with burners; control system and accessories; fuel supply metering and reversal system; combustion and cooling air fan system; combustion air metering and control system; natural gas-LPG air mixer system and accessories; glass level controller and accessories; oxygen bubbling system and accessories; platinum lined bubbler tubes; high temperature CCTV system; thermox analyzer; oxygen sensor; glass laboratory equipment; components of platinum rhodium including thermocouples, gobbing stirrer, coplaner stirrer, bowl well liner, orifice ring accessories; molybdenum frame for stirrer; stirrer mechanism and accessories; Feeder mechanism and accessories; shear mechanism and accessories; hydraulic press, accessories, tools and spare parts; hydraulic power unit and accessories; press table and base and accessories; ram assembly and accessories; gob wiper; gob spanker; air former system; basket valve; shell transfer system; turn over system; take out system; gob weight measuring and control system; pin sealer and accessories; pin sealer body and base; oscillator and control system; button sealing machine; ware auto loader and unloader system and accessories; annealing lehr and accessories; ware dimension control gauges and accessories; hot end gauge; combination gauge; inside contour gauge; outside contour gauge; periphery and out of flat gauge; metal master for gauges; LVDT sensor; laser marking system; lap grinder and polisher and accessories; drum grinder and polisher and accessories; edge grinder and polisher and accessories; pad grinder and accessories; washer and dryer system; transfer conveyor; hydraulic power system for grinding and polishing equipment; slurry system including tanks, agitators, pumps, separator and accessories; process control computer with accessories, cables and software; trolley conveyors and hangers; mold blasting machine; mold 5-axis machinin center and tools and accessories; mold 3-axis machining center and tools and accessories; mold surface grinder machine and tools and accessories; mold NC lathe machie, ware 3D measuring machine and accessories; mold plunger, shell, ring and bottom casting; mold assembly including plunger, shell, ring, bottom and accessories CDT/Cathode Ray Tubes; glass shells/parts of cathode ray tubes/CDT 25. CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines comprising of injection moulding machines, metallisers, UV bonding station, inspection station, printing machines (screen and offset), mastering equipment with laser beam recorder, electroplating equipment, stamper punch and back polishing equipment CD/CD-R/DVD/DVD-R 42. Ovens/furnace including forced air or inert atmospheric hydrogen or vacuum baking/sintering/cycling type ovens Ferrites 46. Gauss meter Deflection components, CRT monitors/CTVs 59. GBM machine and accessories; crack off machine and accessories; AVNS machines and accessories; neck cutting/sealing/flaring machines and accessories; inspection and measuring system and accessories; PLC systems and accessories; robotics and accessories; hydraulic and pneumatic system and accessories Cathode ray tubes; Parts of cathode ray tubes 60. Electron beam equipment for Plasma Display Panels (PDP); Electron beam gun; turbo molecular vacuum pumps; dry rotary pumps; exposure machine for PDP; developer; stripper; laminator; etcher; screen mask cleaner; dryer and parts thereof; spray nozzles; furnace for PDP; screen printing machine for PDP; alignment systems; CCD camera; clean room filters; servo motors and devices; optical inspection equipment; gas filling and sealing machine for PDP; exhaust machine for PDP; ultrasound cleaner for PDP; Acid pumps; rubber rollers; inverter drive; open/short tester for PDP; laser repair machine; sandblasting machine; bonding machine for PDP; rib grinding machine for PDP; video pattern generator; DC power supply; bake oven; PID controllers; air compressor; rheology meter; viscosity meter; logic analyzer for PDP Plasma Display Panel (PDP) 9 . Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as 29. Automatic test and inspection equipment PCB assemblies 10 . Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 11 . Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 12 . Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Winding machine falling under tariff item 8479 81 00 13 . Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Fully Automatic USB Soldering Machine falling under tariff item 8515 19 00 14 . Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 15 . Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Plasma Etching machine falling under tariff item 8479 89 99 16 . Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as Automatic/ Semi-automatic Screen Printing Machine falling under tariff item 8443 39 90 17 . Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 18 . Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8514 30 90 19 . Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8514 30 90 20 . Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8525 80 90 21 . Inserted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 22 . Inserted vide Notification No. 06/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 23 . Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 24 . Substituted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 23 [ 30th September, 2024 ] 25 . Substituted vide Notification No. 11/2025 Customs dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, 69. (i) Powder Dryer falling under tariff item 8479 89 99; (ii) Automatic Feeding and Blending System falling under tariff item 8479 82 00; (iii) Slurry Transfer System falling under tariff item 8413 70 96; (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 89 90; (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 90; (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 00; (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 00; (viii) High Vacuum Pump falling under tariff item 8414 10 00; (ix) Negative Electrode Automatic Production Machine falling under tariff item 8479 89 99; (x) Negative Electrode Automatic Plate Machine falling under tariff item 8479 89 99; (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 00; (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 00; (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; (xiv) Heating and Pressing Machine for Lithium falling under tariff item 8419 39 00; (xv) Auto Degassing Sealing Machine falling under tariff item 8479 89 99; (xvi) Electric Coin Cell Crimper with Die Mould falling under tariff item 8422 40 00; (xvii) Hand Held Electrode Cutter falling under tariff item 8477 80 90; (xviii) Vacuum Oven without Vacuum Pump falling under tariff item 18 [ 8514 39 00 ] ; (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 69 90 11 [ (xxi) OCV Testing Machine falling under tariff item 8479 89 99; (xxii) NMP Trapping System falling under tariff item 8543 70 99; ] Lithium Ion Cell for use in the manufacture of Battery of Mobile Hand sets 22 [ or Battery of Electrically Operated Vehicles ]