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of <h1>India Cuts Customs Duties on Silicon Wafer Materials to 35% with Conditions Under Notification No. 97/92-Cus</h1> The Central Government of India has issued Notification No. 97/92-Cus, dated March 1, 1992, under the Customs Act, 1962, granting exemptions on customs duties for specific raw materials and consumables used in the manufacture of undiffused silicon wafers. These exemptions reduce the customs duty to 35% ad valorem and waive additional duties, provided certain conditions are met. These include approval from designated government officials and a bond from the importer to ensure the materials are used for the intended purpose. The notification lists specific items eligible for this exemption, including boron dopant, metallurgical grade silicon, and various other materials.
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