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TMI BlogExemption to specified goods to Chapter 38, 84, 85 and 90 and all goods for the manufacture thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... irst 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. 844 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered 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 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teway 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 controller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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