Imports of capital goods for IT/electronics exempt from customs duty if the importer is the actual user and follows concessional procedures. Exempts specified capital goods under Chapters 69, 82, 84, 85 and 90 from customs duty when imported for use in manufacture of listed finished goods for the IT/electronics sector, subject to the actual user condition and compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; an itemised table maps importable machines and equipment to eligible finished goods and the notification is subject to time limits and subsequent amendments.