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        Case ID :

        Amends Notification No. 25/02-Cus, dated 01.03.2002 - exempt goods on capital goods used by the IT/ Electronics industry, subject to actual user condition - 22/2010 - Customs -Tariff

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        Capital goods exemption updated to list specific electronics components and instruments, maintained under the actual user condition. Amendment revises the Schedule of Notification No. 25/2002-Customs, substituting and inserting specific table entries to identify capital goods and components exempt for import by the IT and electronics industry, subject to the actual user condition. Substitutions include: at S. No. 2 (column 3) crystals, mounted piezoelectric crystals, oscillators, capacitors, EMI/RFI filters, and LED indicator lamps and display systems; at S. No. 7 (column 2) 'Automatic/Semi automatic assembling machine'; at S. No. 11 (column 3) variable resistors, quartz crystals, mounted piezoelectric crystals, PCB assembly; and an insertion at S. No. 41 (column 2) of specified oscilloscopes, frequency counters, spectrum analysers, AC/DC power supplies and LCR bridges.
                      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 updated to list specific electronics components and instruments, maintained under the actual user condition.

                            Amendment revises the Schedule of Notification No. 25/2002-Customs, substituting and inserting specific table entries to identify capital goods and components exempt for import by the IT and electronics industry, subject to the actual user condition. Substitutions include: at S. No. 2 (column 3) crystals, mounted piezoelectric crystals, oscillators, capacitors, EMI/RFI filters, and LED indicator lamps and display systems; at S. No. 7 (column 2) "Automatic/Semi automatic assembling machine"; at S. No. 11 (column 3) variable resistors, quartz crystals, mounted piezoelectric crystals, PCB assembly; and an insertion at S. No. 41 (column 2) of specified oscilloscopes, frequency counters, spectrum analysers, AC/DC power supplies and LCR bridges.





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                            ActsIncome Tax
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