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of <h1>Government exempts semiconductor wafer and reticle manufacturing machinery and parts from customs duty under Section 25; superseded Nov 1, 2025</h1> The government, exercising powers under section 25 of the Customs Act, 1962, exempted specified machinery, parts and accessories used in semiconductor and related wafer/reticle manufacture (detailed by tariff headings in Chapters 70, 84, 85, 90 and related chapters) from customs duty when imported, subject to compliance with the prescribed concessional import procedures; the exemption listing includes equipment such as deposition, etching, ion implanters, furnaces, microscopes and handling/automation systems and extends to goods required to manufacture those items. The notification was time-bound (effective until 31 March 2029) and has been superseded by a later notification effective 1 November 2025.
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