TaxTMI 
TaxTMI 
Seeks to exempt goods on capital goods used by the IT/ Electronics industry, subject to actual user condition
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....rther that nothing contained in this notification shall apply after 24[31st March, 2029].] Table S.No. Description of imported goods Description of finished goods (1) (2) (3) 1. UV Exposure Frame/Double sided UV Exposures PCBs ; Resistors ; Potentiometers 2. High vacuum frequency adjusters; Seam sealers; High vacuum base plating system; Lapping machine; Crystal blank sorter; Die bonder; Pick and place machine; IR Reflow ovens; Tape and Reel Packing Systems; SMD oscillator ATE (Automatic test equipment); SMD Crystal ATE (Automatic test equipment); X-Ray Goniometer/Piezo Goniometer; Slurry Saws 1[Crystals; Mounted Piezo electric crystals; oscillators; capacitors; EMI/RFI filters; LED indicator lamps and display systems] 3. Automatic Pin /Lead cutting /forming/lapping machine & parts thereof Relays of contact rating upto 7 amperes; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems 4. Transfer moulding press & parts thereof; Stamping machine; Optical comparator; Marking/Printing/Taping/Testing machine or any combination thereof Semi-conductor devices, Capacitor; PCBs; EMI/RFI Filters; LED Indicator Lamps and Display Systems 5. Wire wrapping machi....
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....Automatic wire cutting and stripping machine, with or without welding / twisting attachment including thermal wire stripper; Capacitance discharge welding machine with power supply and weld head with maximum energy setting upto 1000 watts per second. Relays of contact rating upto 7 amperes; Resistors ; Potentiometers 14. Direct and back geared miniature punch presses suitable for mounting on assembly tables; Multislide punching and forming machine Relays of contact rating upto 7 amperes; Switches of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Resistors; potentiometers 15. Capper/capping equipment & parts thereof; Carbonising/metallising or combination machines; Machine for blending or pressing or spraying of resistive compositions or films; Vacuum coater ; evaporator; sputtering unit ; heat aided coater for depositing various metal/ metal oxide/ photo resist films; Triple roll mills/ball mills; Machine for board cropping, piercing, tagging or a combination thereof; Machine for carbon track and terminal assembly; Automatic colour coding machine with auto feeder; High precision pneumatic/hydraulic press with variable steps and variable capaci....
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....ring Units for Chemical Solutions; Pollution Control Equipment; Automatic Optical Inspection Equipment/ Inspection System; Effluent treatment modular plant for cyanide, arsenic and other heavy metals; Electroplating/Solder Plating equipment; Monitor for plated thickness or vapour deposited thickness/thickness tester; coating; and bare board tester PCB 19. Annular Wafering/Lap cutting/Multiblade Wafering Machine; Automatic Frequency Plating System or Automatic Vacuum Coater for frequency adjustment; Automatic Lapping Controller; Automatic Screen Printing Machine; Automatic Vacuum Coaters, Evaporator including Electron Beam Evaporation Systems/Sputtering Unit, Heat aided Coaters for depositing Various Metal Films, Metal Oxide Films and Photo Resist Films; Bevelling Equipment or Automatic Contour Generator; Blank Cleaning and Etching System; Crystal Impedance Meter; Microprocessor Controlled Auto Temperature Charactor Tester; Network Analyser; Silicon/Quartz Crystals/Wafer Lapping or Grinding or Polishing or Abrading or Edge Profiling Machine or any combination thereof; Quartz Crystal Slicing Machine; Vibration Testing Machine with Auto frequency Changes; Laser Marking or Punching ....
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....tic welding or coating or stamping machine; Carbon and/or metal or resistive composition/cermet track writing/coating machines; Laser trimmer/laser trimming system with handlers, tools and accessories or any combination thereof; Infra Red radiant dryers; Cap to lead welding machines; Temperature controlled ultrasonic solder baths; Solderability testing machine Resistors; Potentiometers; EMI/RFI Filters; LED Indicator Lamps and Display Systems 23. Forming machine for manufacture of formed oil; Assembly machine; Packing machine; Measuring and testing equipments; Stiching machine; Winding machine; Combined stiching machine and winding machine; and Lead tab making machine Electrolytic Capacitors; Formed Foil 24. Machines for sealing or hot tin dipping or taping; Measuring and testing equipment Surge Absorbers; EMI/RFI Filters; LED Indicator Lamps and Display Systems 25 8[*** **] 26. High speed precision press (400 strokes per minute or above); and optical comparators Electronic components 27. Histeric or permeability tester; de-ioners Relays 28. Handler and their accessories PCB assemblies 9[29. Automatic test and inspection equipment falling under tariff item 8479....
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....rnace; box furnace; temperature conducting equipment; insertion loss testers; spectrum analyzer; seal lock tester; plating thickness tester; IR tester/meter; soldering gun; LCR meters; SMD pick and place machine; IR re-flow ovens; microscopes; luminosity test set up; power supplies; burn and life test set up; temperature control soldering station; auto testers; solderability testing station; N.V. goggles; high voltage AC/DC power supply; humidity chambers; high/low temperature chambers; environmental test station; luminar station; ultrasonic cleaner station; automatic counting machine EMI/RFI filters, LED indicator lamps and display systems 54. Conveyor firing oven BTU; automatic testers; tape and reel machine; printers/screen printers; hot air blowers; metallising machine; ageing/testing machine; epoxy dispensing, coating, encapsulating machine; wire wrapping machine; wire wrapping tools; auto sawing machine with jigs and dust extract; optical comparator; triple roll mill/ball mills; marking machine complete with masks and accessories; auto pin; lead cutting/forming machine; lead welding machine; life test/burn in machine/ jigs/fixtures; resin filling equipment; auto stacker; s....
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.... resistor 66. Lay up station, black oxide system, cam station, copper foil tester, copper foil thickness tester, crystal formation unit, densitometer, digital hole check guage, digital V- score checker, electroless nickel gold & entek line, copper recovery system, fluidised sandbath, fluke multimeter, automatic film processor, gold plating line, desoldering/soldering station, hydraulic depinner, immersion tin line, impedance tester, humidity/ temperature chamber, ionic contamination tester, distributed numerical controlled system (Im DNC) Printed Circuit Boards 67. Insert moulding machine, 3D co-ordinate measuring system Relays and switches 7[68. (i) PCB Coating machine falling under sub-heading 8424 89; (ii) PCBA Loader & Unloader falling under sub-heading 8479 89 10[(iii) Surface Colour/ Gloss/ Roughness Measurement Machine falling under tariff item 9031 80 00; (iv) Force Measurement Machine falling under tariff item 9031 80 00; (v) Magnetism and Weight Measurement Machine falling under sub-heading 9016 00 or heading 9031; (vi) Vibration Machine falling under tariff item 9031 80 00; (vii) Torsion Machine falling under tariff item 9031 80 00; (viii) Barcode Printer ....
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....) Auto magazine load machine falling under tariff item 8479 89 99; (xxvii) Constant temperature capacity machine falling under tariff item 8479 89 99; (xxviii) Separator coating machine falling under tariff item 8479 89 99; (xxix) Roller cleaning machine falling under tariff item 8479 89 99; (xxx) Formation machine falling under tariff item 8479 89 99; (xxxi) Automatic tapping machine falling under tariff item 8479 89 99; (xxxii) Stacking machine falling under tariff item 8479 89 99; (xxxiii) Separator trimming machine falling under tariff item 8479 89 99; (xxxiv) Tab transfer welding & winding machine falling under tariff item 8515 80 90 / 8515 21 90; (xxxv) Ultrasonic Tray cleaning machine falling under tariff item 8479 89 99; (xxxvi) Gasket automatic cleaning machine falling under tariff item 8479 89 99; (xxxvii) Film / Myler tearing machine falling under tariff item 8479 89 99; (xxxviii) Auto unloading Machine falling under tariff item 8428 90 90; (xxxix) Mylar slitting machine falling under tariff item 8479 89 99; (xl) Foil slitting machine falling under tariff item 8462 39 00 / 8464 90 00; (xli) Dust collector falling under tariff item 8421 39 90; (xlii) Elect....
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....riff item 8543 70 99; (xxiii) Solvent Recovery System falling under tariff item 8479 89 99; (xxiv) Heat Recovery System falling under tariff item 8414 59 90; (xxv) Effluent Treatment System falling under tariff item 8421 21 90; (xxvi) Electrolyte injection machine falling under tariff item 8479 89 99; (xxvii) Helium Injection Machine falling under tariff item 8479 89 99 / 9031 80 90; (xxviii) Nail Inserting Machine falling under tariff item 8479 89 99; (xxix) Nail Pulling Machine falling under tariff item 8479 89 99; (xxx) Injection hole cleaning machine falling under tariff item 8479 89 99; (xxxi) Cell Baking & Cooling Machine falling under tariff item 8419 89 90; (xxxii) Jelly Roll Pairing Machine falling under tariff item 8479 89 99; (xxxiii) Mylar Wrapping Machine falling under tariff item 8422 40 00; (xxxiv) Cell Sorting Line falling under tariff item 8479 89 99 / 8479 90 90; (xxxv) Laser Pin Welding falling under tariff item 8468 20 10; (xxxvi) Laser Notching & Winding falling under tariff item 8479 89 99; (xxxvii) Ultrasonic welding falling under tariff item 8515 80 90; (xxxviii) Load in Can falling under tariff item 8479 89 99; (xxxix) Top cover laser weldi....
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....r tariff item 8479 40 00; (iv) Optical Fibre draw tower machines falling under tariff item 8475 21 00; (v) Optical Fibre Draw Furnace System falling under tariff item 19[8514 39 00]; (vi) Optical Fibre Rewinding machine falling under tariff item 8475 21 00; (vii) Optical Fibre Glass Core manufacturing machine falling under tariff item 8475 21 00; (viii) Optical Glass preform manufacturing machine falling under tariff item 8475 29 00; (ix) Fiber Spin Device falling under tariff item 8445 90 00 14[(x) Optical Fiber Proof Testing Machine falling under heading 8475; (xi) Glass Preform Testing Machine falling under heading 8475; (xii) GPR System Equipment falling under tariff item 9015 80 30; (xiii) Laser Interferometric Sensor for Glass Fiber falling under tariff item 9031 49 00; (xiv) Non Contact Tension Measurement for Glass Fiber falling under tariff item 9031 49 00; (xv) Coating Monitor (5 axes) falling under tariff item 9031 49 00; (xvi) Computer Interface Module (CIM) with USB falling under tariff item 9031 49 00; (xvii) Optical Time Domain Reflectometer falling under heading 9030 or heading 9031; (xviii) Chromatic Dispersion Measurement falling under tariff item 9....
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....iversal Tensile Tester falling under tariff item 9024 80 99; (xvi) Scanning Electron Microscope (SEM) falling under heading 9012; (xvii) Machine Vision Camera (CCD) falling under tariff item 20[8525 89 00]; (xviii) X-Ray Machine falling under tariff item 9022 19 00 77. (i) ACF Attach Machine falling under tariff item 8486 30 00; LCD Module of Mobile Handsets (ii) Autoclave falling under tariff item 8419 20 10; (iii) Plasma Cleaner falling under tariff item 8456 90 90 or tariff item 8543 70 99; (iv) Deflectometer falling under tariff item 9024 80 99; (v) Laser Microscope falling under tariff item 9011 80 00; (vi) Tensile Force Tester falling under tariff item 9024 80 99; (vii) Anti-abrasion Tester falling under tariff item 9024 80 99 78. (i) Auto-Function Tester falling under tariff item 9031 80 00; Camera Module of Mobile Handsets (ii) PDAF Test Machine falling under tariff item 9024 80 99 79. (i) Radio Communication Tester falling under tariff item 9031 80 00; Telecom equipment falling under heading 8517 (ii) Oscilloscope falling under tariff item 9030 20 00; (iii) Vector Analyzer falling under heading 9030 80. (i) Dry Cabinet falling under heading 8479; Se....
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....s" 2. Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, "Automatic assembling machine" 3. Substituted vide notification no. 22/2010 Customs dated 27/2/2010, before it was read as, "Variable Resistors; Quartz crystals; PCB assembly" 4. Inserted vide notification no. 22/2010 Customs dated 27/2/2010 5. Substituted vide Not. 18/2016 - Dated 1-3-2016 before it was read as, "Glass and ceramic cartridge fuses, blade fuses, automotive fuses and surface mount" 6. Substituted vide Notification No. 71/2018-Customs dated 28-09-2018 before it was read as "auto PCB loader" 7. Inserted vide Notification No. 71/2018-Customs dated 28-09-2018 8. Omitted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as "17. Annealing Furnace; Hydraulic Press; Press Die; Blackening Furnace for Mask; Blackening Furnace for Frame; Frame & Clip (FC) Welder; Mask & Frame (MF) Welder; 4th Pin Welder; Mask baking Lehr; Q Check Gauge; Mask Washing and Drawing; Screen Matrix Screen Coating (SMSC) Machine system; Screen Matrix (SM) Lighthouse; Screen Coating (SC) Lighthouse; Lighthou....
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....parts; hydraulic power unit and accessories; press table and base and accessories; ram assembly and accessories; gob wiper; gob spanker; air former system; basket valve; shell transfer system; turn over system; take out system; gob weight measuring and control system; pin sealer and accessories; pin sealer body and base; oscillator and control system; button sealing machine; ware auto loader and unloader system and accessories; annealing lehr and accessories; ware dimension control gauges and accessories; hot end gauge; combination gauge; inside contour gauge; outside contour gauge; periphery and out of flat gauge; metal master for gauges; LVDT sensor; laser marking system; lap grinder and polisher and accessories; drum grinder and polisher and accessories; edge grinder and polisher and accessories; pad grinder and accessories; washer and dryer system; transfer conveyor; hydraulic power system for grinding and polishing equipment; slurry system including tanks, agitators, pumps, separator and accessories; process control computer with accessories, cables and software; trolley conveyors and hangers; mold blasting machine; mold 5-axis machinin center and tools and accessories; mold 3....
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.... Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as "Winding machine falling under tariff item 8479 81 00" 13. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as "Fully Automatic USB Soldering Machine falling under tariff item 8515 19 00" 14. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 15. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as "Plasma Etching machine falling under tariff item 8479 89 99" 16. Substituted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as "Automatic/ Semi-automatic Screen Printing Machine falling under tariff item 8443 39 90" 17. Inserted vide Notification No. 22/2019-Customs dated 06-07-2019 18. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8514 30 90" 19. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8514 30 90" 20. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as....