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 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 so much of that portion of the duty of customs leviable thereon which is specified in the said
First Schedule, as is in excess of the amount calculated at the rate of 15% ad valorem .
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.
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
Crystals ;
Oscillators
3.Automatic Pin /Lead cutting /forming/ lapping machine & parts thereof
Relays of
contact rating
upto 7 amperes
; Capacitors
4.
Transfer moulding press & parts thereof; Stamping machine; Optical comparator;
Marking/Printing/Taping/ Testing machine or any combination thereof
Semiconductor
devices;
Capacitors;
PCBs
5.Wire wrapping machine/ wire wrapping tools
Relays of
contact rating
upto 7 amperes
; PCBs
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; Automatic solder dipping/lead welding machine
Extra High
Tension/Fly
Back
Transformer ;
Deflection
yokes; Relays
of contact rating
upto 7
amperes;
Resistors;
Potentiometers;
Plastic Film
Capacitors;
Coils; hellipots
7.Automatic assembling machine
Connectors;
Relays of
contact rating
upto 7
amperes;
Resistors;
Potentiometers.
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
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
Variable
Resistors;
Quartz 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
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
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
Machine for pounding, Frit leak testing and Ultrasonic vibration; Automatic Loader / Unloaders ; 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, Diffusion 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.
CDT / Cathode
Ray Tubes
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
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 ½ 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
23.Forming machine for manufacture of formed foil
Electrolytic
Capacitors;
Formed Foil
24.Machines for sealing or hot tin dipping or taping; Measuring and testing equipment
Surge
Absorbers
T.R.Rustagi
Joint Secretary to the Government of India
F.No 334 /1 / 2002-TRU
