TaxTMI 
TaxTMI 
Seeks to exempt goods on capital goods used by the IT/ Electronics industry, subject to actual user condition
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....^21[Provided further 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 Indic....
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....controlled precision moulding press for encapsulation; Automatic head tinning machine/automatic end tinning machine; 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; A....
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....es; Hot Air Levelling Machines; Plating Thickness Measuring Equipment; Bare Board Tester; Saw Cutter; Microscope Projectors; Graticule Lenses; Filtering 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 Profi....
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....; Machine for rotation of potentiometer shaft during testing; Resistance comparator/Decade resistance standard or decade capacitance standard; Dispenser; Centrifuge; Automatic 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 ^8A[25. ** **] 26. High speed precision press (400 strokes per minute or above); and optical comparators Electroni....
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....relays, switches 49. Monitor for plated thickness or vapour deposited thickness/thickness tester Resistors, capacitors, semiconductors, connectors, relays, switches 50. Histeric/magnetic permeability tester Relays 51. Pick and place, component mounting machine PCB assemblies 52. UV exposure equipment Capacitors 53. Conveyor furnace; 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; ....
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....ne, electronic load-testing equipment, fuse element punching machine with or without skiving facility, fuse element winding machine, auto testing/inspection equipment with or without packing facility, ultrasonic welding machine, marking machine for fuses, ultrasonic cleaning equipment fuses ^5[Glass and ceramic cartridge fuses, blade fuses, automotive fuses, surface mount fuses, sub-miniature fuses, micro fuses, resettable fuses and thermal fuses] 65. Masking Machine Capacitor, 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 fa....
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.... (xviii) Vacuum Oven without Vacuum Pump falling under tariff item 8514 39 00; (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 69 90; (xxi) OCV Testing Machine falling under tariff item 8479 89 99; (xxii) NMP Trapping System falling under tariff item 8543 70 99; (xxiii) Auto-taping machine falling under tariff item 8465 99 90 / 8479 89 99; (xxiv) Auto-packing machine falling under tariff item 8422 40 00; (xxv) Mylar sticking machine falling under tariff item 8479 89 99; (xxvi) 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 tr....
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....f item 8515 80 90; (lxvi) Load in Can falling under tariff item 8479 89 99; (lxvii) Top cover laser welding falling under tariff item 8515 80 90; (lxviii) 1st Helium test falling under tariff item 9031 80 00; (lxix) 2nd Helium test falling under tariff item 9031 80 00; (lxx) Wire feeding and rework falling under tariff item 8515 80 90; (lxxi) Cell ageing Machine falling under tariff item 8428 33 00; (lxxii) Negative Pressure Formation falling under tariff item 8543 70 99; (lxxiii) Cell Formation - Cell capacity and SOC falling under sub-heading 9030 39 / 8543 90; (lxxiv) Cell Formation -DCIR falling under tariff item 9030 39 00; (lxxv) Cell Formation -Cell Tray plastic falling under tariff item 3923 10 90; (lxxvi) Cell Formation -Cell Tray Metallic falling under tariff item 7616 99 10; (lxxvii) Cell Formation - Formation Machine falling under sub-heading 7304 41; (lxxviii) Cell Formation - Other Trays falling under sub-heading 3923 90 / 7326 90; (lxxix) Film wrapping and final inspection falling under sub-heading 9031 80/ 9022 19; (lxxx) Tap to top cap welding falling under tariff item 8468 20 10; (lxxxi) Fibre temperature Detect....
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....vii) Optical Time Domain Reflectometer falling under heading 9030 or heading 9031; (xviii) Chromatic Dispersion Measurement falling under tariff item 9031 49 00; (xix) Fiber Analysis System falling under tariff item 9031 49 00; (xx) Interferometric Polarization Mode Dispersion System falling under tariff item 9031 80 00;] Optical Fiber/ Optical Fiber Cables 73. ^15[(i) Plasma Etching machine falling under tariff item 8479 89 99; (ii) Router Machine falling under tariff item 8479 89 99; (iii) Laser Direct Imaging (LDI) Machine falling under heading 9013; (iv) X-Ray Machine falling under tariff item 9022 19 00;] Printed Circuit Boards 74. ^16[(i) Automatic/ Semi-automatic Screen Printing Machine falling under tariff item 8443 39 90; (ii) 3D Solder Paste Inspection System falling under tariff item 8479 89 99 or tariff item 9031 80 00; (iii) Reflow Profiler falling under tariff item 9031 80 00; (iv) Routing Machine with or without Accessories falling under tariff item 8479 89 99; (v) X-Ray Machine falling under tariff item 9022 19 00;] Printed Circuit Board Assembly] ^17[75. (i) Motion Control Systems falling under tariff item 90....
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....4 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; Set Top Boxes (ii) Stereo Microscope falling under tariff item 9011 10 00; (iii) Reflow Oven Profiler falling under tariff item 9031 80 00 81. Impulse Tester falling under tariff item 9030 39 00 or tariff item 9031 80 00 Wound Components 82. (i) One Time Program Burning Machine falling under tariff item 8442 30 90; Compact Camera Module (ii) Module Appearance Automatic Inspection Machine falling under tariff item 9031 80 00; (iii) Computerized Numerical Control Video Measuring System falling under tariff item 9031 80 00; (iv) Phase Detection Auto Focus (PDAF) Function Tester falling under tariff item 9031 80 00; (v) Transportation Simulation Vibrator falling under tariff item 8479 89 99; (vi) Light-Emitting Diode Ultraviolet Irradiation Machine falling under tariff item 8479 89 99 83. (i) Automated Optical Inspection and Test Machine fallin....
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....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; Lighthouse Lenses; Ball Mill; Aluminising Machine Pumps; FP Machine; Maskwash & seal surface wash system; Gas combustion equipment for Lehr (e.g., Burners, Flame supervision relays etc.); Mionite Parts for Jigs; Automatic Machines for pounding; Frit leak testing and ultrasonic vibration; Automatic loader/unloader; Re-circulation fans; Temperature recorders; Gun Seal Machine; Gun and Bulb loader; Bulb Unloader; Single Head Gun sealing Machine; Drive Gear box, Bull Gears, Drive Chain, Drive Track, Drive Motor, Drive inverter power rail, Current collector trolley; Rotary Vacuum pump, Diffi1sion pump, Tube adapter, Vacuum Switch; Automatic Getter Flashing Machine including unloader and transfer; Gun Washing Machine; Spot welder; Weld checker; HV Power Supply; HV Induction Transformer; H....
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....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-axis machining center and tools and accessories; mold surface grinder machine and tools and accessories; mold NC lathe machie, ware 3D measuring machine and accessories; mold plunger, shell, ring and bottom casting; mold assembly including plunger, shell, ring, bottom and accessories CDT/Cathode Ray Tubes; glass shells/parts of cathode ray tubes/CDT 8A. Omitted vide Notification No. 22/2019-Customs dated 06-07-2019 before it was read as, "25. CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines comprising of injection moulding machines, metallisers, UV bonding station, inspection station, printing machines (screen and offset), mastering equipment with laser beam recorder, electroplating equipment, stamper punch and back polishing equipment" CD/CD....
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.... "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, "8525 80 90" 21. Inserted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 22. Inserted vide Notification No. 06/2023-....
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.... w.e.f. 02-02-2026 27. Substituted vide Notification No. 27/2026 dated 08-07-2026, before it was read as ^25[69. (i) Powder Dryer falling under tariff item 8479 89 99; (ii) Automatic Feeding and Blending System falling under tariff item 8479 82 00; (iii) Slurry Transfer System falling under tariff item 8413 70 96; (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 89 90; (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 90; (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 00; (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 00; (viii) High Vacuum Pump falling under tariff item 8414 10 00; (ix) Negative Electrode Automatic Production Machine falling under tariff item 8479 89 99; (x) Negative Electrode Automatic Plate Machine falling under tariff item 8479 89 99; (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 00; (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 00; (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; (xiv) Heating and Press....
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.... under tariff item 8420 10 00; (xlv) Electrolyte tapping machine falling under tariff item 8479 89 99; (xlvi) Strip Tape machine falling under tariff item 8465 99 90 / 8465 96 00; (xlvii) Mixing or agitating substances machine falling under tariff item 8479 89 99; (xlviii) Aluminium foil bag edge cutting machine falling under tariff item 8462 39 00; (xlix) Ultrasonic cleaning machine falling under tariff item 8479 89 99; (l) Cell slicing machine falling under tariff item 8465 96 00 Lithium Ion Cell for use in the manufacture of Battery of Mobile Hand sets 69A. (i) Powder Dryer falling under tariff item 8479 89 99; (ii) Automatic Feeding and Blending System falling under tariff item 8479 82 00; (iii) Slurry Transfer System falling under tariff item 8413 70 96; (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 89 90; (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 90; (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 00; (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 00; (viii) High Vacuum Pump fallin....