Capital goods exemption: substitution adds wafer processing and die/wire bonding equipment to eligible micro-electronic machinery. Amendment to a customs exemption notification substitutes items 24 and 25 in the annexed table to identify specified capital goods for micro-electronic component manufacture. Item 24 is replaced by 'Wafer Scriber or Wafer Slicer or Wafer Sawing Machine or Wafer Fractures or any combination thereof,' and item 25 by 'Die Bonders or Wire Bonders or combination thereof.' The substitution is made by the Central Government under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capital goods exemption: substitution adds wafer processing and die/wire bonding equipment to eligible micro-electronic machinery.
Amendment to a customs exemption notification substitutes items 24 and 25 in the annexed table to identify specified capital goods for micro-electronic component manufacture. Item 24 is replaced by "Wafer Scriber or Wafer Slicer or Wafer Sawing Machine or Wafer Fractures or any combination thereof," and item 25 by "Die Bonders or Wire Bonders or combination thereof." The substitution is made by the Central Government under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.