Nil Customs duty & 10% additional duty on Capital goods, components and spares thereof etc. imported under EPCG scheme - EXIM Policy 1997-2002. - 29/1997 - Customs -Tariff

Nil Customs duty 10% additional duty on Capital goods, components and spares thereof etc. imported under EPCG scheme - EXIM Policy 1997-2002. 1 st April, 1997 Notification No. 29/97-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 goods specified in the Table annexed hereto from whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from so much of the additional duty leviable thereon 2 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value of goods: Provided that where the said goods are required for:- (i) the manufacture of leather garments, textile garments (including knitwears), agro products and products of horticulture and floriculture and poultry and bio-tech product, marine product and software or (ii) rendering services by hotel industry and tourism industry.such goods shall be exempt from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. 2. The exemption contained in paragraph 1 shall be subject to the following conditions, namely:- (1) The goods imported are covered by a valid licence issued under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy permitting import of goods free of duty and the said licence is produced for debit by the proper officer of the customs at the time of clearance: Provided that for the import of spare parts, the validity period of the licence shall be deemed to be the period permitted for fulfillment of the export obligation in full. (2) The importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to fulfil export obligation equivalent to six times the CIF value of the goods imported on FOB basis, or five times of the CIF value on Net Foreign Exchange basis as specified in the licence, or for such higher amount as may be fixed by the Licensing Authority or for such amount as may be fixed by the Licensing Authority in terms of clause (i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007, within a period of eight years from the date of issue of licence in the following proportions:- S.No. Period from the date of issue of licence Proportion of total export obligation 1 2 3 1. Block of 1st and 2nd year NIL 2. Block of 3rd and 4th year 15% 3. Block of 5th and 6th year 35% 4. Block of 7th and 8th year 50% Provided that where the CIF value of licence is not less than ₹ 100 crores, the export obligation shall be fulfilled within a period of 12 years from the date of issue of licence in the following proportions, namely:- S.No. Period from the date of issue of licence Proportion of Total Export Obligation 1 2 3 1. Block of 1st, 2nd, 3rd, 4th and 5th Year Nil 2. Block of 6th, 7th and 8th Year 15% 3. Block of 9th and 10th Year 35% 4. Block of 11th and 12th Year 50% Provided further that where a sick unit notified by the Board for Industrial and Financial Reconstruction (BIFR) is subsequently taken over by another unit for revival, the export obligation may be fulfilled within a period of 12 years from the date of issue of licence: Provided also that export obligation of a particular block may be set off by the excess export made in the said preceding block(s). Provided also that in case of a licence of CIF value of Rupees one crore or more but less than twenty crores, where the licence is issued,- (a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemicals sectors, or (b) to tourism industry for rendering services, the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%; Provided also that in case of licence of CIF value of Rs. Ten lakhs or more but less than twenty crores, where the licence is issued with an obligation to export products of software sector, the export obligation shall be required to be discharged in six years from the date of issued of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15% , 35% and 50%; (3). The importer produces within 30 days from the expiry of each block of two years from the date of issue of licence or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block of two years is not fulfilled in terms of the preceding condition, the importer shall within three months from the expiry of the said block pay duties of customs of an equal amount equal to that portion of duties leviable on the goods but for the exemption contained herein which bears the same proportion as the unfulfilled portion of the export obligation bears to the total export obligation together with interest at the rate of [fifteen per cent ] per annum from the date of clearance of the goods. (4). The importer shall, if he fails to discharge a minimum of 25% of the export obligation prescribed for any particular block of two years, for two consecutive blocks, be liable to pay forthwith the whole of the duty of customs leviable on the goods imported but for the exemption contained in this notification together with interest at the rate of 15% per annum from the date of clearance of the goods. (5). The importer shall, if he fails to import goods, including the spares permitted for import during the entire period of export obligation, for a minimum value of twenty crores of rupees within two years from the date of issue of the licence or within such extended period as the licensing authority may allow, be liable to pay forthwith the whole of the duties of customs leviable on the goods imported but for exemption contained in this notification together with interest at the rate of 24% per annum from the date of clearance of the goods; Provided that in case of licences issued,- (a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellary, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering textile and chemical sectors, or (b) to tourism industry for rendering services, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees one Crore; Provided further that in case of licences issued with an obligation to export products of software sector, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees Ten lakhs. Provided also that the aforesaid conditions of minimum value of import which is rupees twenty crores, or rupees one crore, or rupees ten lakhs, as the case may be, shall be deemed to have been complied with where the shortfall in import is within 10% of the limits so prescribed. (6). The capital goods imported, assembled or manufactured are installed in the importer's factory or premises and 3 [ a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer s factory or premise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in importer s factory or premises, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow: ] Provided that in case of - (i) manufacturer exporter and merchant exporter having supporting manufacturer (s)/vendor(s). (ii) import of irrigation equipment for use in contract farming for export of agriculture products, and (iii) importer rendering services, - the capital goods may be installed at the factory/premises of such other persons whose name and address are endorsed on the licence referred to in condition (1) and where the bond for full difference of duty, if necessary, in terms of condition (2) with a Bank Guarantee is executed by the importer and such other person binding themselves jointly and severally to fulfil the export obligation and all other conditions of this notification and to pay duty with interest in case of default. (7). Notwithstanding anything contained in conditions (3) and (4), where the Licensing Authority grants extention of blockwise period for any block(s) or overall period of fulfillment of export obligation upto a period of two years or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, the said blockwise period or overall period of export obligation may be extended and the said shortfall in export obligation be condoned by the Assistant Commissioner of Customs or Deputy Commissioner of Customs. Provided that in respect of licence holder units affected by the earthquake in the State of Gujarat in the month of January 2001, the Licensing Authority may grant extension in the overall period of export obligation up to one more year: Provided further that in case of a license holder unit referred to in the first proviso, having overall export obligation period of 13 years and in case of other licence having export obligation period of 12 years, extension of overall period of export obligation shall not be allowed. 3. Where the goods are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof : Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported 1 [ 4. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12 th August, 2013. ] TABLE S.No. Description of goods 1 2 1. Capital goods. 2. Capital goods in SKD/CKD condition to be assembled into capital goods by the importer. 3. Components of capital goods required for assembly or manufacture of capital goods by the importer. 4. Spare parts not exceeding 20% of the value of goods specified at serial Nos.1,2 and 3 actually imported and required for maintenance of the capital goods so imported, assembled, or manufactured. Explanation . - In this notification,- (1) Capital goods means,- (i) any plant, machinery, equipment and accessories required for - (a) manufacture or production of other goods, including packaging machinery and equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, and equipment and instruments for testing, research and development, quality and pollution control; (b) use in manufacturing, mining, agriculture, marine aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and sericulture; (c) in the case of hotel industry, and tourisum industry plant, machinery, equipment and accessories required for rendering services, specified in the Annexure I. (d) in the case of marine products, plant, machinery, equipment and accessories, specified in Annexure II; (e) manufacture of textile products, which are specified in Annexure III, and (f) manufacture of chemical products, namely dye and dye intermediates and drug and drug intermediates, which are specified in Annexure IV; (2) Export and Import Policy means the Export and Import Policy April, 1997- March 2002 published vide notification of the Government of India in the Ministry of Commerce, No. 1/1997-2002 dated the 31st March 1997; (3) Licensing Authority means the Director General, Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act; (4) export obligation (i) in relation to importers other than hotel industry and tourism industry, rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (f) and (g) of paragraph10.2 of the Export and Import Policy; and (ii) in relation to hotel industry and tourism industry, rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods; (iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)-2002-2007 dt.28th January, 2004. (5) Net foreign exchange in relation to importers other than hotel and tourisum industry, means FOB value of products exported in discharge of obligation in terms of this notification minus CIF value of inputs used in manufacture thereof where such inputs have been - (a) imported by the importer directly against a licence or (b) procured indigenously, for which the importer claims replenishment under the Duty Exemption Scheme as contained in Chapter 7 of the Export and Import Policy. (6) Product for the purpose of engineering sector, means - (a) machine tools, parts accessories thereof. (b) automotive components accessories, (c) bicycle parts accessories, (d) hand tools, cutting tools small tools, (e) castings and forgings (ferrous non-ferrous), all sorts, (f) pumps, electric motors and parts thereof, (g) fasteners, all types (ferrous and non-ferrous), (h) fright bars and shafting, (i) scientific surgical instruments. (7) Tourism industry means, hotels, travel agents, tour operators or tourist transport operators who are certified as Export House or Trading House or Star Trading House or Super Star Trading House in terms of notification of the Government of India in the Ministry of Commerce, No. 33 (RE-98) 1997-2002 dated the 26th November, 1998; ANNEXURE - I [A Food and Beverage Equipment (other then household type] 1. Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories) (a) Gas (b) Electric (c) Oil Fired (d) Microwave 2. Steam Kettle/ Boiling Kettles, Pans, Tilting Frying Pans/Boiling Pan (a) Oil Fired (b) Microwave (c) Gas 3. Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders 4. Food Regenerating Equipment 5. Salamanders/Broilers/Grillers/Char Broiler 6. Ovens-Baking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Gas/Deck/Under Counter/Proofing Cabinet/Chambers/Convotherm/Steaming steamer and Overn Combiation -With/Without Trolley. 7. Deep Fat Fryers: (a) Gas (b) Electric (c) Microwave (d) Oil Fired 8. Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/Pressure Steamer/Roasting Machines/Combisteamer: (a) Gas (b) Electric (c) Microwave (d) Oil Fired 9. Bain Maries/Food Pans: (a) Gas (b) Electric (c) Steam Heated (d) Microwave 10. Refrigerated Display Counters/Racks/Shelves/Cases/Confectionery Show cases/Cabinets/Carts/Hot Cold Cabinets/Wine Cabinets. (a) All Types (with/without Rotary Motor) (b) Sandwich Unit 11. Almond Crushing/Pastry Machines 12. Coffee Machines/Makers with Blenders/Grinders/Espressor 13. Chocolate Melting Machines. (a) Shaving Machines (b) Coating Machines (c) Holding Machines (d) Tempering Machines (e) Moulding Machines 14. Dough Mixing and Dividing Machines/Dough Rolling/Sheeting/Kneading Machine/Flour Sifting Machine 15. Ice-Cream Making Machine/Custard Auto Dispenser/Hardening Cabinet. 16. Infra Red Food Warmer/Roll Warmer. 17. Juice Extractors/Commercial Juicers/Dispensers/Blenders/Mixers (Cream Air Whip)/Planetary Mixers 18. Pancake/Waffle Iron Machines/Croissant Machine/Pasta Machines 19. Sausage Machines 20. Trollies (All Types)/Caddy Modular Trolley 21. Egg Boilers 22. Machines for Slicing/Cutting/Chopping/Mincing/Grinding/Tendering/Buffalo Chopper/Meat Band Saw 23. Can Opener-Mechanical/Motorised. 24. Ice Cube/Crushing/Flaking Machines/Dispensing Machine/Water Ice Station 25. Pre-fabricated walk-in cold rooms/freezers with refrigeration equipment with/without doors proofing units. 26. Dispensers (Hot/Cold Beverages) 27. Potato Peelers/Choppers 28. Hot Plates/Coffee Warmer 29. Toasters (Electrical)/Pop-up/Rotary/Slot Pop Down/Conveyor 30. Puree Machines 31. Blast Freezers/Blast Chillers 32. Vacuum Packing Machines 33. Oil Filtering Machines 34. Glass/Dishwashing/Pot-washing Machine with Trollies 35. Kitchen/Bulkware Wash-up Equipment/Flight Catering Wash-up System with conveyors. 36. Vegetable Preparation Washing Machines. 37. Burnishing Machine/Polishing Machine 38. Smoker/Smoking Oven 39. Salad Dryer 40. Glass/Plate Dispenser 41. Waste Food Disposal Machine and Compactors 42. Cotton Candy Machine 43. Refrigerated Food Storage Unit with Mountings/Hi-Loader Unit with/without Chassis/Flight Catering High Lift/Mobile Hi-Lift Truck Fitted with Refrigerated Food Storage Equipment for Aircraft Catering 44. Hoods with Built-in Water Circulating System 45. Steam/Hot Water Mixing Gun 46. Filling and Portioning Machines 47. Multi-purpose machines for bakery and confectionary 48. Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines. 49. Drink Mixers 50. Liquor Control System 51. Exhaust Chimneys 52. Bread Slicing/Buttering Machine/Butter Portioning Machine. 53. Draught Beer Dispensing Unit 54. Hamburger Machine, Pastry Rollers and Noodle Makers. 55. Tea/Coffee Kettle for Guest Rooms 56. Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks 57. Non-Corrosive Shelving for Kitchen/Kitchen Utensils 58. Flushing Hose Unit 59. Pickling Machine/Derinding Machine/Salt and Paper Mills 60. Specialized Wine Chiller with Stand. 61. Restaurant Equipment for Pub-brew and other theme Restaurants like Brew Kettle,Roller Mill, Mash/Lauter, Heat Exchanger Fermenter, Storage Tank, Dispensing Station and Washing and Filling Station 62. Ice Carving Tools/Chinese Kitchen Implements/Tools 63. Exhaust Hoods for kitchen with Fitters 64. Trolley Wash Machine 65. Machanised Exhaust System. 66. Shrink Wrapping and Food packing Machine; B. Front Office Equipment 1. Wireless/Radio Paging Systems/Walkie-Talkie Wireless System 2. Elevators/Escalators 3. (a) Fire Fighting Equipment (b) Breathing Apparatus (c) Fogging Machine 4. (a) Smoke Detectors (b) Fire Sprinklers System (c) Gas Leak Detectors 5. Room Temperature Controllers and Motorised Valves for Air- conditioning System. 6. Absorption Refrigeration Systems (Mini Bars) 7. Fascimile Machines 8. Time and Date Stamp Machines 9. Electronic Time Card System 10. Fabco Systems/Restaurant Management Systems/Management Reporting System/Computerised Hotel Restaurant Management System for efficient Management of Service Requirements of Restaurants, Hotels, F B Outlets and Food/Service Operation/Hotel Management consisting of touch screen work stations, local cluster controllers, parallel ports, auto-cut roll kot printers with hardware and software automation 11. Computerised electronic vault/Safe 12. Stationery Imprinters 13. Locks with Master Key System/Key cutting/Duplicating Machine/Coded/Electronic Card/Magnetic Key Cards/Tags/key Blanks 14. EPABX/Digital Exchange Telephone Instruments/Recording Machine/WirelessHeadsets/Cordless Phones/Port Analog Cards/Digital Cards/Telephone Answering Machine/Cellular Phones 15. Emergency Escape Door Motorised/Electronic/Manual Magnetic/Electric 16. Plate/Float/Sheet Glass: (a) Bullet Proof and Tempered Plate/Glass (b) Plain/tinted (c) Coloured (d) Reflective (e) Heat Absorbing/Stained (f) Vascular (g) Mirrors/Magnifying Mirrors/Thermal Insulated Glass/Swivel Chorme Mirrors/Sound Proof Glass (h) Revolving Doors/Magnetic Doors/Authomatic Doors (i) Window Glasses 17. Electronic Room Control with Switches and Accessories 18. Computerised Guest Room Control system (a) Room Service call system with automatic paging and display (b) Computerised energy saver for Guest Room equipment (c) Bedside Control panel with LCD Microprocessor display equipment (d) Digital Processing Units. (e) Electrical and Electronic Control Functions. 19. Points of sales system 20. Colour Photocopying Machine/Colour Laser Copier/Scanners/Laser Printers. 21. Sign Boards 22. Special electronic Binders 23. Electronic White Boards with or without copying/printer 24. Design Drawing Equipment 25. Modems - Pocket/FAX/Telephones 26. Insulated Energy Saving glass window units with accessories. 27. Room Amenites Binder/Services Director 28. Professional Flip Chart Easel/Presenter 29. Exhibit/Poster Holder 30. Magnetic Writing/Multi-purpose communication Board 31. Portable Podium 32. Bar Code Reader printer 33. Video Phone 34. Door Closer-Electronic/Mechanised 35. Global positioning system, with software for computer connectivety; C. House Keeping Equipment 1. Hand Dryers 2. Vacuum Cleaners/Pappoosing Machines 3. Carpet Shampooring Machine/Drying Machines 4. Deodorising Carpet Cleaning Machine/Carpet Cleaners 5. Pile Lifters 6. Floor Polishing Machine/Scrubbing Machine 7. Underwater Lighting Equipment 8. Pool Cleaners (Submerged/Non-submerged) 9. (a) Beach Cleaning Machines (b) Automatic Lawn Mowers/Cutters (c) Lawn Cleaning Equipment 10. Cigar Humidor 11. Ultra High Pressure Washer with Accessories for Coil cleaning/Drain Cleaning 12. Motorised Dust Pick-up Machines 13. (a) Drip Irrigation System (b) Green House Equipment 14. Pre-fabricated steam and shower cubicles 15. Shoe Shine Machine with Dispensers 16. Bath tubs(Cast Iron/Acrylic/porcelain)/Bath Tubs (Cast/Amulcast/Steel/Emerald). 17. Motorized Curtain Drapery System with Controllers and Consoles. 18. Knee Operated Cleaning Basin/Sensor Hand Wash Sink System Complete with Water Valve, Water Connection 19. Flush Valve, Closet and Urinal Washer Set/Automatic Flushing Urinals with controller and Magnetic Valves/Head Shower Combination/Shower and Wash Basin Mixure/Hand shower Cubicles 20. Vertical/Horizontal Blind system 21. Security Room/Hotel System 22. External Window and Facades Cleaning System with Cradle 23. Infra Red Sensors 24. Floor Springs 25. Energy Saving Double Glazed Glass Insulated Aluminium Windows 26. Insect and Pest Killing Equipment/Machine 27. Weighing Scales for Guest Rooms and Kitchen 28. Soap Dispenser - Manual/Electronic Sensor Operated 29. Sensor Operated - Flushing System/Taps/Showers; D. Laundry Equipment (other than Household Type) 1. Washing Machines 2. Dry Cleaning Machines 3. Portable Weighing Trolleys for Washing Machines 4. Steam Boilers 5. Folding Machines Cross Folders for Bed Sheets (Spreader/Stacker) 6. Starch Cooker 7. Lint Separator 8. Washer Extractors 9. Laundry Press, Multipurpose 10. Steam Finishing Boards 11. Marking Machines 12. Water Spray Gun 13. Vacuum Pump Unit 14. Spotting Board 15. Tumblers Dryer 16. Flat Work Ironer/Calendering Machines - Steamheated/Oilheated 17. Steam Cabinet Unit 18. Upholstery Processing Machine 19. Puff Iron/Garment Form Finishers/Steam Finisher/Curtain Irons 20. Overhead Iron Rails/Monorail Loading System (For lines feeding to washers and conveyors for feeding to flat work ironer and tumblers) 21. Waste water treatment plant 22. Tunnel Laundry System 23. Vertical Submersible Pumps 24. Reverse Osmosis Plants 25. Ironing Machine for Curtains 26. Unipress Bosom, Body and Yoke Cabinet Press 27. Clothesrail Drier 28 Automatic Computerised Feeding Machines 29. All Types of Conveyors and/or Stackers 30. Mushroom/Legger Press E. Health Club/Beauty Parlour/Barber Shop Equipment 1. Sauna Heaters (with Lava Stones)/Saunas 2. Hair Styling Chairs/Back Wash Chairs/Specialized Beauty Chairs 3. (a) Electric Hair Dryers other than Hand-Held Type (b) Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories 4. Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets 5. Sterilising Machines/Electrolysis Machines 6. Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Tread mill (Power Jog Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/Computerized Stair Climber/Computerized Rowing Machine 7. Magnifying Glass Lamp Equipment 8. High Frequency Hair Drying and Setting Equipment 9. Suction Machine (For Blackhead Removing) 10. Disincrustation Machine 11. Facial Massage Machine 12. Dermatron Equipment 13. Orbital Massages 14. Abdominal Board/Abdominal Board With Pulse Monitor 15. Steam Bath 16. Electrical Hair Disposal Machine 17. Slender Tone Slimming Equipment 18. Msa Oxygen Administrator Complete with Cylinder and Face Mask 19. Multi Gym Machines/Multi Gym Machines - Abdominal/Armcurl/Back Extension/Chest Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg Press/Fly/Rowing Machines/Butterfly Machine 20. Bath tub for Hydro-Therapy 21. Habitat Units/Jacuzzing Bath Tubs with Allied Equipment 22. Manicure and Pedicure Equipment 23. Beauty Saloon Equipment with special Trollies and Tools 24. Heating Rollers 25. Head Blower 26. Frimator Equipment 27. Pre-Rinse Units 28. Barber Shop Equipment with Accessories. 29. Studdio Centre For Beauty Treatment (Nemectron) 30. Thermodyne/Micro List System/Micro Lift Equipment/Skin Treatment Equipment/Microlift Skin Massager 31. Perm Diagnosis Selector 32. Mini steam Boilers F. Professional Audio Visual/Video Equipment 1. (a) Cameras with Accessories (b) Video Mixers (c) Monitors (d) T.V./CCTV/Interactive TV Systems with Modulators (e) Convertors (f) Head Phones 2. (a) Turn Table (b) Amplifiers/Channel Tuner (c) Casette Players (d) Loud Speakers (e) Cordless Microphones 3. Compact Disc Player/Carousel, Studio Projector 4. Laser Beam Projection Equipments 5. (a) High Power Amplifiers (Stereo and Mono) (b) Speakers (c) Graphic Watcher 6. Motorised Disco/Rotating Strobe/Ultraviolet Lights 7. Console for Lighting Music Control Including Dimmer and Accessories 8. Smoke Machine 9. Lighting Equipments/Lights for Creating Different Patterns, Light Fittings/Special Lighting Effects 10. Fibre Optic Based Lighting Projector 11. Automatic Projection Equipment Screen, Studio Type Model, Modulator 12. Sound and Light Equipment and It's Control Equipment 13. Video Walls Braine Monitoring Equipment Complete System 14. Built-in Combined Video TV System with Accessories 15. Specialized Audio-Visual Equipments including Slide Making Photographic Machines. 16. Projection Screen 17. Special Cables/Wires for Television Music System, Disco, Telephone 18. Laser Disc Audio/Video Players 19. Motion Detectors 20. Audio/Visual Car calling System 21. Close Circuit T.V. Cameras/Monitors 22. Stereo/VCR/Telesign Equipment 23. Pay Video System 24. Portable Dance Floor with Built-in Lighting effect with/without stroboscope 25. C.C.T.V./Cable T.V. System with Accessories 26. (a) Cable Independent Satellite Receiver (b) Antenna Positioner and Rotary Parrabolic Antenna Multiparty Accessories (c) Head Stations with/without Cassettes. 27. Photographic/Cinematographic Equipment for taking Professional Photographs/Making Films for sales and Marketing 28. Illuminated Sign Boards, Signages 29. Out Door Decorative Lights, Jackbell Lights 30. CD Juke Box 31. Motorised Systems with Remote Controls for various equipments in stalled in the Hotel like TVs, Audio Visual Equipments, Skylights. 32. Synthesizer/Equalizer G. Equipment for Recreational Facilities 1. Bowling Alleys with Accessories including Electronic Scoreboard 2. All Weather Domes for Tennis Courts including HVAC Equipments 3. Prefabricated Glass Walled Squash Courts 4. Billiard and Snooker Tables with Accessories 5. (a) Water Slides (b) Pneumatic Chutes. (c) Roller Coasters (d) Carousels 6. Synthetic Surfaces for Tennis Courts/Indoor Court 7. Squash Rackets and Balls 8. Archery Equipment 9. Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine 10. Cable Car, Ropeway, Cables 11. Equipment for Skeet and Trap Shooting 12. Tents/Camping Equipments 13. A.C.Coaches/Safari Coaches 14. Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles 15. Hovercrafts 16. Swimming Pool Equipment filters, Pool Clearing Equipment H. Adventure Sports Equipments 1. Beach Buggies/Snow Mobiles/Sand and Dune Boggies 2. (a) Speedboats (b) Catamarans (c) Rafts of All Kinds 3. (a) Water Scooters (b) Jet Skis 4. Water Skin and Surfing equipment including Surf Boards, Water skis knee Boards 5. Canoes and Kayaks 6. Deep-Sea fishing equipment 7. Equipment for Snokelling and Scuba Diving 8. (a) Wind Surfing Equipment (b) Hang Gliding and Para Sailing Equipment (c) Boats for Parashiling with windies 9. Sonar Device for loating Fish, Depth Finders 10. Underwater Sports and Diving Equipment 11. Hot Air Balloons and Ballooning Equipment 12. Ice Skiing Equipment 13. High Gear Mountain Bikes 14. Mountaineering Equipment 15. Engines for all Types of Boats, Jet Skis' Water Carts, Water Scooters and Catamarans. 16. Flying inflatable Boats. 17. Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory Kit/Carry Case 18. Safety Headgear 19. Fishing Rods and Tackles 20. Bio-degradable toilets for coaches and camps I. Equipment for golf facilities 1. Electric Transport Carts/Golf Carts with Accessories 2. Golf Course Lawn Mowers of All kinds 3. Golf Sets 4. Golf Course Making Equipment including Rock Breaking Machines 5. Golf Maintenance Machines/Grass Mowers/Coring Machines/Gang Mowers/GreenTending Machines-Electrical or Mechanical 6. Par-T, Opti Golf Indoor Golf Equipment/Simulator. 7. Golf Training Equipment including Club and Audio/Visual Equipment 8. Golf Irrigation System 9. Golf Caddy Kits J. Miscellaneous (Engineering) 1. Diesel Generating Sets 2. Reverse Osmosis Unit/Including D.M. (De-Mineralisation) Plant 3. Solar Energy System/With Collectors, Connectors, Relays, Contractors, Solar Panels, Heat Exchangers/Sun Collectors/Panel and related Accessories for Hot Water, Heating, Light Power etc. 4. Centrifugal Chillers/Liquid Chiller/Water Cooler Screw Chiller 5. High Pressure Cleaners/Jets 6. Water Filters for Drinking Water 7. Centrifugal Heat Reclaim Machines 8. (a) Fan Coil Units and Air Handling Units (b) Air Curtains (c) De-Humidifiers (d) Temperature Control System 9. Lithium Bromide Equipment for Heating/Cooling 10. Natural Gas Power Generation Units 11. High Pressure Scrubbers for Anti Polution Control 12. Heat Pumps/Air Condtioning Machines with space Heating or Space Cooling Applications of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump. 13. Magnetic Locking Devices/Sliding Folding Partition 14. Garbage Incineratr with Heat Recovery Unit (Steamer Hot Water) Boiler 15. Bottle Crusher - Garbage Pulping and pumping Facility 16. 6600 Volts/1100 Volts High Tension Magger Insulation Testing Kit 17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management/Building Management System with Auxiliaries (a) Microprocessors (b) Load Demand Controllers (c) Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with Audiliary Devices Periphera 18. Laptop Computers/ Computer Equipment for Network System; and (a) All Computer (b) Peripherals (c) CPU's/DPU's (d) Disk Drive (e) Tape Drive (f) Terminals (g) Printers/Laser Printers (h) Scanners 19. Overflow Drain Covers and Pool Covers with/without Winch 20. Gas-Diesel Engines for Power Generation 21. Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital Humidity Meter, Oxygen Meter 22. Laser Printers 23. High Speed and High Resolution, Full Page, Large Volume Scanners (Canoils Systems) 24. Water Chiller Units including reciprocating and Screw Type Units 25. Thermal Storage Banks 26. Heat Recovery System 27. Power Transformer 28. Electrical Panel 29. Motor Control Centres 30. Pre-Fabricated Building Management System 31. Water Treatment Plant 32. Hydropneumatic System 33. Boilers 34. Pumps and Motors 35. Testing Instruments:- (a) Flow Meters (b) Oscilloscope (c) Vibration and Noise Meter (d) Recorders (e) Meters 36. Epoxy Cast Transformers 37. Variable Frequency Drives 38. Explosive Detection Machine 39. Portable Scaffolding Equipment, Spider Staging 40. Armaflex Insulation for Chilled/Hot Water Pipes 41. Flood Light Equipment with Fittings and Accessories 42. Portable Hydraulic Ladders 43. Garbage Compactizer/Incinerator 44. Bomb Suppression Blankets 45. Electrically Operated Dock Shelters with Doors and Windows 46. Actuating System for sliding Door 47. Freezer Condensing Unit Type Midifrost/Cooler Condensing Unit-Type Minicol 48. Prefabricated Self Service Storage System 49. Fall Protection and Insulation Support system 50. Environment Testing Equipment 51. Co-Generation Plants - for Electricity and Hot water. 52. Dance Floor Portable. 53. Heating Ventilation and Air-Conditioning (HVAC) System-Heavy Duty Machine made Ducting, Closed Cell Elastomeric Foam Insulation, Linear Diffusers and Linear Air-Grills in various patterns alongwith complete accessories. 54. Prefabricated glass re-inforced concrete/fibre re-inforced plastic for Hotel Building Cladding system including alkaline - resistant glass fibres. 55. Fire Protection Equipment - Fire Blankets 56. Heated Mirror Pad for Fog, Free Mirrors/Glass Door Mirrors/Non-Fogging, Clear, Non-Corrosive, Distortion Free Magnifying Swivel Mirror 57. Pre-fabricated structure/Framing/Roofing Systems for Hotel Buildings 58. Swimming Pool Ladders/Non Corrosive Hand Rails 59. Vapour Absorption Chiller 60. Sewage Treatment Plant 61. Re-cycling Plant for Paper, plastic and other waste 62. Eco Friendly - Plant and Machinery for making wood free paper 63. Security Alarm System 64. Under Sink Mounted Garbage Disposal Machine 65. Plant and Equipment for Water Sewage and Garbage Management 66. Energy Saving Dock Doors and Dock Shelters for Air Catering Units. 67. Impact Doors - Manual/Sensor Operated, Automatic Motorized Operated for Hotels and Catering Units. 68. Workshop equipment for vehicles; ANNEXURE II 1. 500 kg individually quick freezing line (1 QF line) consisting of the following (a) Bulk feeder (b) Continuous cooker with convey or (c) Continuous cooler with conveyor (d) Vibro feeder (e) Freezer (f) Take away conveyor (g) Glazer (h) Hardening conveyor (i) Glaze conveyor (j) Online weigher with bagging 2. Plate freezers 3. Brine freezers 4. Blast freezers 5. Flo freezer 6. Spiral freezer 7. Automatic controller centralised referigeration system with -41oC low stage capacity of 415 KW and - 3oC high stage capacity of 310 KW. 8. Dehumidifier 9. Multihead weighing system 10. Skin vaccum pack machines 11. Thermoform vacuum packing system 12. Metal detectors 13. Freeze drying system 14. Smoking kilns 15. Fish driers 16. Vertical form fill and sealing machine 17. Shrink wrapper machine 18. Pallet wrapper stretch wrapping machine 19. Cold store insulated sandwitch panels for 5000 cum 20. Cold store racking system 21. Cold store door 22. Hydraulic stacker 23. Cold store pallet trucks 24. Pallet stackers 25. Dock shelters 26. Dock leveller 27. Truck refrigeration units 28. Temperature recorders ANNEXURE III I. Spinning machinery 1. Modern spinning machines i.e. AIRJET/DREF/PARAFIL/Self-twisting machines/corespinning machines 2. Automatic cone winding machine with yarn splicer and auto doffing system II. Weaving machinery 1. High speed warping machine with yarn tensioning, pneumatic suction devices and accessories 2. Drawing-in machines 3. Beam knotting machines 4. Indigo dyeing Range with/without sizing plant 5. Shuttleless looms (air jet, water jet, rapier and projectile) III. Processing machinery for composite mills as well as independent process houses 1. Singeing Machine for yarn/fabric 2. Continuous Bleaching Plant 3. Yarn/Fabric Mercerising Machine 4. Fabric Reversing Machine 5. Fabric Dyeing Machine complete with dye kitchen and accessories 6. Automatic dye Weighing and Dispensing Machine 7. Volumetric/Gravimetric measurement liquid chemical station 8. HTPH Hosiery Yarn Dyeing Machine complete with dye kitchen and accessories 9. High Speed computer control padding Mangle 10. Wet Fabric Spreading and Squezing Machine 11. Continuous Weight Reduction Machinery through microwave technicque 12. Compacting Machine 13. Open Width Tubular Inspection Machine 14. Laser engraver 15. Powder dot coating machine 16. Kier decatising/continuous decatising machine 17. Combined contipress/decatising machine 18. Knit-tabular mercerising or bleaching-cum-mercerising machine 19. Pre-shrinking range for flat and knitted goods 20. Auto flame controlled, width controlled singeing machine for flat and knitted fabrics 21. Solvent scouring machine IV. Machinery for spinning composite weaving and knitting sectors 1. Auto control type humidification plant 2. Circular Knitting Machine 3. Computerised Flatbed Knitting machine V. Machinery for composite mills and independent process houses. 1. Effluent treatment unit with biopag reactor, activated sludge process, activated carbon, ultrafiltration ozonisation facilities 2. Effluent treatment unit with automatic sensing devices, automatic controlled chemical dozing dissolved air flotation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vaccum filters to deliver water for reuse VI. Machinery for composite mills, knitting and independent process house 1. Light Fastness Testing Equipment VII. Worsted machinery 1. High Production Carding sets worsted/wollen 2. High Speed intersecting Gill box/chain Gills/Rotary Bills/Vertical Bill boxes 3. Rectilinear combs 4. Draw Frame/Roving Frame/Automatic Rubbing Fram Bobbiners/Finishers 5. Ring Frames from 60 MM ring Dia and above 6. Ring Frames with Stro Spinning attachment/or Auto Doffers having maximum 75 MM Ring Dia 7. Shearing, polishing and Cropping machine 8. Hydraulic Flat paper Press/Continuous Hydraulic Flam Paper Press/Rotary Press. ANNEXURE IV 1. Effluent Treatment Plant 2. Instrumentation for process control 3. Centrifuges 4. Safety and health related equipments 5. Quality control equipments 6. Pollution and Environmental Control equipments 7. Incinerators 8. Scientific Instruments 9. Computer Software Systems ----------------------------------------------- Notes:- [Notfn. No. 29/97-Cus. dt.1.4.1997 as amended by 71/97, 89/97, 9/98, 33/98, 42/98, 60/98, 62/98, 66/98, 74/98, 31/99, 56/99, 80/99, 92/99, 122/99, 20/00, 52/00, 58/01, 49/02, 113/02, 116/02, 44/03, 29/04 and 65/04]. 1. Inserted vide Notification No. 46/2013-Customs dated September 26, 2013. 2. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 3. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. a certificate from the judisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in the importer's factory or premises, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow: