Exemption to specified goods to Chapter 38, 84, 85 and 90 and all goods for the manufacture thereof - 024/2005 - Customs -Tariff

Exemption to specified goods to Chapter 38, 84, 85 and 90 and all goods for the manufacture thereof- [Notification No. 24/05-Customs] Dated 1.3.2005 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the following goods of the description as specified in column (3) of the Table below and falling under the heading, sub-heading or tariff-item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:- Table Sr.No. Heading, sub-heading or tariff item Description 1 2 3 1 3818 00 All goods 10 [2 8443 31 00 All goods 2A 8443 32 10 All goods 2B 8443 32 20 All goods 2C 8443 32 30 All goods 2D 8443 32 40 All goods 2E 8443 32 50 All goods 2F 8443 32 60 All goods] 3 8443 39 (a) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process ); and (b) Photocopying apparatus, other than electrostatic, incorporating an optical system 11 [4. 8443 99 (except 8443 99 51, 8443 99 52, 8443 99 53) Parts and accessories of the following goods ( 32 [ except cartridges or toners with print head assembly; cartridges or toners, without print head assembly; Ink spray nozzle ] ) namely :- (a) All goods falling under tariff items 8443 31 00; 8443 32 10, 8443 32 20, 8443 32 30, 8443 32 40, 8443 32 50, 8443 32 60; (b) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process); and (c) Photocopying apparatus, other than electrostatic, incorporating an optical system] 5 8456 90 10 or 8486 20 Machine tools for dry etching pattern on semi conductor material 6 6 [8472 90 1] All goods 7 8470 All goods 8 8471 All goods 9 8473 21 00 or 8473 29 00 All goods 10 8473 30 All goods 11 8473 50 00 All goods 12 8486 20 00 Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials 12 [13A 8517 11 10 All goods 13B 8517 11 90 All goods 13C 8517 18 10 All goods 13D 8517 18 90 All goods 13E 8517 62 10 All goods 13F 8517 62 20 All goods 13G 8517 62 30 All goods 30 [ 13 H ** ** ] 13I 8517 62 50 All goods 13J 8517 62 60 All goods 13K 8517 62 70 All goods 13L 8517 69 10 All goods 13M 8517 69 20 All goods 16 [ 13N 8517 62 90 Routers ] 13O 8517 69 40 All goods 30 [ 13P ** ** ] 13Q 8517 69 60 All goods 13R 8517 69 70 All goods 15 [13S 20 [ 8517 79 10 ] All goods other than Printed Circuit Board Assembly (PCBA) of following goods, namely: - (a) Cellular mobile phones (b) Base station (c) Optical transport equipment (d) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) (e) Optical Transport Network (OTN) products (f) IP Radios (g) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gatewaycontrollers and session border controllers; (h) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; ] 19 [ (i) Multiple Input/Multiple Output (MIMO) products; (j) Long Term Evolution (LTE) products ] 27 [ (k) Wrist wearable devices (commonly known as smart watches) ] 14 21 [ 8519 81 00 ] 21 [ Telephone Answering Machines ] 15 8523 (a) All prepared unrecorded media for sound recording or similar recording of other phenomena, other than cards incorporating a magnetic stripe (b) Recorded media for reproducing phenomena other than sound or image 16 17 [ 8525 60 00 ] All goods 17 7 [8528 42, 8528 52 or 8528 62] 8 [All goods of a kind solely or principally used in an automatic data processing system of heading 8471] 18 8529 90 90 9 [Parts and accessories of goods of a kind solely or principally used in an automatic data processing system of heading 8471] 19 8531 20 00 All goods 20 8532 All goods 21 8533 All goods 22 8534 00 00 All goods 28 [ 23 8541 (except 8541 42 00 or 8541 43 00) All goods other than Photovoltaic cells whether or not assembled in modules or made up into panels. ] 24 8542 or 8523 52 Electronic Integrated circuits 25 8543 10 10 or 8486 20 Ion Implanters for doping semi conductor material 26 8543 70 11 or 8523 59 Proximity cards and Tags 27 22 [ 8543 90 or 8548 00 00 ] Electronic Microassemblies 28 8544 70 All goods 23 [ 29 31 [ 8524 11 10, 8524 11 90, 8524 91 10, or 8524 91 90 ] Liquid crystal devices for goods mentioned at S. Nos. 1 to 38A ] 24 [ 30 8529 Parts of liquid crystal devices for goods mentioned at S. Nos. 1 to 38A ] 31 9026 All goods 32 9027 20 00 All goods 33 9027 30 All goods 34 9027 50 All goods 35 25 [ 9027 81 or 9027 89 ] All goods 36 9030 40 00 All goods 37 9030 82 00 All goods 38 9031 41 00 All goods 29 [ 38A 8541 42 00 or 8541 43 00 All goods for use solely and exclusively with goods covered under S. Nos. 1 to 38. ] 39 18 [ Any Chapter except Chapter 74 ] All goods 4 [except 5 [***] solar tempered glass or solar tempered (anti-reflective coated) glass ] for the manufacture of goods covered by S. Nos. 1 to 38 above, provided that the importer follows the procedure set out in the Customs 26 [ (Import of Goods at Concessional Rate of Duty) Rules, 2017 ] 40. 13 [***] ************** NOTES:- 1. [As amended by Notification No. 132/06-Cus., dt. 30.12.2006] 2. Substituted vide NOTIFICATION No. 11/2014-Customs, dated 11th July, 2014 , before it was read as, All goods 3. Inserted vide NOTIFICATION No. 11/2014-Customs, dated 11th July, 2014 4. Inserted vide Not. 19/2016 - Dated 1-3-2016 5. Omitted vide Not. 32/2016 - Dated 5-5-2016 , before it was read as, charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and 6. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 8469 00 10 7. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, 8528 41 or 8528 51 or 8528 61 8. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, All goods 9. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 Before it was read as, Parts and accessories of 8528 41 or 8528 51 or 8528 61 10. Substituted vide Not. 58/2017 - Dated 30-6-2017 1st day of July, 2017 , Before it was read as, 2. 8443 31 00 or 8443 32 00 All goods 11. Substituted vide Not. 58/2017 - Dated 30-6-2017 1st day of July, 2017 , Before it was read as, 4 8443 99 Parts and accessories of the following goods namely:- (a) all goods falling under tariff items 8443 3100, and 8443 3200; (b) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process); and (c) Photocopying apparatus, other than electrostatic, incorporating an optical system 12. Substituted vide Not. 58/2017 - Dated 30-6-2017 1st day of July, 2017 , Before it was read as, 13 8517 2 [All goods, except the following:- (i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network(OTN) products, and IP Radios; (iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; (iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products.] 13. Omitted vide Not. 58/2017 - Dated 30-6-2017 1st day of July, 2017 , Before it was read as, 3 [40 All chapters All goods for the manufacture of following goods, namely:- (i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network(OTN) products, and IP Radios; (iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; (iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products: 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.] 14. Substituted vide Notification No. 38/2018 - Dated 02-04-2018, before it was read as, 13S 8517 70 10 All goods] 15. Substituted vide Notification No. 76/2018 Customs dated 11-10-2018 before it was read as 14 [13S 8517 70 10 All goods other than Printed Circuit Board Assembly (PCBA) of cellular mobile phones] 16. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 13N 8517 69 30 All goods 17. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 8525 60 18. Substituted vide Notification No. 06/2020 Customs dated 02-02-2020 before it was read as All chapters 19. Substituted vide Notification No. 05/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as (i) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products. Subject to the condition that the importer follows the procedure set out in the Customs (Imports of Goods at Concessional Rate of Duty) Rules 2017 and at the time of importation of the above goods furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of the Customs, as the case may be to the effect that, - (A) imported goods shall not be used in the manufacture of goods mentioned at (b) to (i) above; (B) in the event of failure to comply with (A) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 20. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8517 70 10 21. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as, 8519 50 00 All goods 22. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 8543 90 or 8548 90 23. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 29 9013 80 10 All goods 24. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 30 9013 90 10 All goods 25. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 9027 80 26. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 27. Inserted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 01-04-2022 28. Substituted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 01-04-2022 before it was read as 23 8541 All goods 29. Inserted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 01-04-2022 30. Omitted vide NOTIFICATION NO. 34/2023-Customs dated 29-04-2023 w.e.f. 01-05-2023 before it was read as, 13H 8517 62 40 All goods 13P 8517 69 50 All goods 31. Substituted vide NOTIFICATION NO. 34/2023-Customs dated 29-04-2023 w.e.f. 01-05-2023 before it was read as, 8524 32. Substituted vide Notification No. 45/2024-Customs dated 30-09-2024 w.e.f. 01-10-2024 before it was read as, except Ink cartridges, with print head assembly; Ink cartridges, without print head assembly; Ink spray nozzle