TaxTMI 
TaxTMI 
Nil Customs duty & 10% additional duty on Capital goods, components and spares thereof etc. imported under EPCG scheme - EXIM Policy 1997-2002.
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....xtile garments (including knitwears), agro products and products of horticulture and floriculture and poultry and bio-tech product, marine product and software or (ii) rendering services by hotel industry and tourism industry.such goods shall be exempt from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. 2. The exemption contained in paragraph 1 shall be subject to the following conditions, namely:- (1) The goods imported are covered by a valid licence issued under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy permitting import of goods free of duty and the said licence is produced for debit by the proper officer of the customs at the time of clearance: Provided that for the import of spare parts, the validity period of the licence shall be deemed to be the period permitted for fulfillment of the export obligation in full. (2) The importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to fulfil export obligati....
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....and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%; Provided also that in case of licence of CIF value of Rs. Ten lakhs or more but less than twenty crores, where the licence is issued with an obligation to export products of software sector, the export obligation shall be required to be discharged in six years from the date of issued of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15% , 35% and 50%; (3). The importer produces within 30 days from the expiry of each block of two years from the date of issue of licence or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block of two years is not fulfilled in terms of the preceding condition, the importer shall within three months from the expiry of the said block pay duties of customs of an equal amount equal to that portion of ....
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....talled in the importer's factory or premises and ^3[ a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in importer's factory or premises, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow: ] Provided that in case of - (i) manufacturer exporter and merchant exporter having supporting manufacturer (s)/vendor(s). (ii) import of irrigation equipment for use in contract farming for export of agriculture products, and (iii) importer rendering services, - the capital goods may be installed at the factory/premises of such other persons whose name and address are endorsed on the licence referred to in condition (1) and where the bond for full difference of duty, if necessary, in terms of condition (2) with a Bank Guarantee is executed by the importer and such other perso....
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.... and 3 actually imported and required for maintenance of the capital goods so imported, assembled, or manufactured. Explanation. - In this notification,- (1) "Capital goods" means,- (i) any plant, machinery, equipment and accessories required for - (a) manufacture or production of other goods, including packaging machinery and equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, and equipment and instruments for testing, research and development, quality and pollution control; (b) use in manufacturing, mining, agriculture, marine aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and sericulture; (c) in the case of hotel industry, and tourisum industry plant, machinery, equipment and accessories required for rendering services, specified in the Annexure I. (d) in the case of marine products, plant, machinery, equipment and accessories, specified in Annexure II; (e) manufacture of textile products, which are specified in Annexure III, and (f) manufacture of chemical products, namely dye and dye i....
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....h) fright bars and shafting, (i) scientific & surgical instruments. (7) Tourism industry" means, hotels, travel agents, tour operators or tourist transport operators who are certified as Export House or Trading House or Star Trading House or Super Star Trading House in terms of notification of the Government of India in the Ministry of Commerce, No. 33 (RE-98) 1997-2002 dated the 26th November, 1998; ANNEXURE - I [A Food and Beverage Equipment (other then household type] 1. Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories) (a) Gas (b) Electric (c) Oil Fired (d) Microwave 2. Steam Kettle/ Boiling Kettles, Pans, Tilting Frying Pans/Boiling Pan (a) Oil Fired (b) Microwave (c) Gas 3. Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders 4. Food Regenerating Equipment 5. Salamanders/Broilers/Grillers/Char Broiler 6. Ovens-Baking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Gas/Deck/Under Counter/Proofing Cabinet/Chambers/Convotherm/Steaming steamer and Overn Combiation -With/Without Trolley. 7. Deep Fat Fryers: (a) Gas (b) Electric (c) Microwave (d) Oil Fired 8. Coo....
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....ed Food Storage Equipment for Aircraft Catering 44. Hoods with Built-in Water Circulating System 45. Steam/Hot Water Mixing Gun 46. Filling and Portioning Machines 47. Multi-purpose machines for bakery and confectionary 48. Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines. 49. Drink Mixers 50. Liquor Control System 51. Exhaust Chimneys 52. Bread Slicing/Buttering Machine/Butter Portioning Machine. 53. Draught Beer Dispensing Unit 54. Hamburger Machine, Pastry Rollers and Noodle Makers. 55. Tea/Coffee Kettle for Guest Rooms 56. Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks 57. Non-Corrosive Shelving for Kitchen/Kitchen Utensils 58. Flushing Hose Unit 59. Pickling Machine/Derinding Machine/Salt and Paper Mills 60. Specialized Wine Chiller with Stand. 61. Restaurant Equipment for Pub-brew and other theme Restaurants like Brew Kettle,Roller Mill, Mash/Lauter, Heat Exchanger Fermenter, Storage Tank, Dispensing Station and Washing and Filling Station 62. Ice Carving Tools/Chinese Kitchen Implements/Tools 63. Exhaust Hoods for kitchen with Fitters 64. Trolley Wash Machine 65. M....
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....opying/printer 24. Design & Drawing Equipment 25. Modems - Pocket/FAX/Telephones 26. Insulated Energy Saving glass window units with accessories. 27. Room Amenites Binder/Services Director 28. Professional Flip Chart Easel/Presenter 29. Exhibit/Poster Holder 30. Magnetic Writing/Multi-purpose communication Board 31. Portable Podium 32. Bar Code Reader & printer 33. Video Phone 34. Door Closer-Electronic/Mechanised 35. Global positioning system, with software for computer connectivety; C. House Keeping Equipment 1. Hand Dryers 2. Vacuum Cleaners/Pappoosing Machines 3. Carpet Shampooring Machine/Drying Machines 4. Deodorising Carpet Cleaning Machine/Carpet Cleaners 5. Pile Lifters 6. Floor Polishing Machine/Scrubbing Machine 7. Underwater Lighting Equipment 8. Pool Cleaners (Submerged/Non-submerged) 9. (a) Beach Cleaning Machines (b) Automatic Lawn Mowers/Cutters (c) Lawn Cleaning Equipment 10. Cigar Humidor 11. Ultra High Pressure Washer with Accessories for Coil cleaning/Drain Cleaning 12. Motorised Dust Pick-up Machines 13. (a) Drip Irrigation System (b) Green House Equipment 14. Pre-fabricat....
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....nd-Held Type (b) Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories 4. Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets 5. Sterilising Machines/Electrolysis Machines 6. Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Tread mill (Power Jog Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/Computerized Stair Climber/Computerized Rowing Machine 7. Magnifying Glass Lamp Equipment 8. High Frequency Hair Drying and Setting Equipment 9. Suction Machine (For Blackhead Removing) 10. Disincrustation Machine 11. Facial Massage Machine 12. Dermatron Equipment 13. Orbital Massages 14. Abdominal Board/Abdominal Board With Pulse Monitor 15. Steam Bath 16. Electrical Hair Disposal Machine 17. Slender Tone Slimming Equipment 18. Msa Oxygen Administrator Complete with Cylinder and Face Mask 19. Multi Gym Machines/Multi Gym Machines - Abdominal/Armcurl/Back Extension/Chest Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg Press/Fly/Rowing Machines/Butterfly Machine 20. Bath tub for Hydro-Therapy 21. Habitat Units/Jacuzzing B....
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.... 28. Illuminated Sign Boards, Signages 29. Out Door Decorative Lights, Jackbell Lights 30. CD Juke Box 31. Motorised Systems with Remote Controls for various equipments in stalled in the Hotel like TVs, Audio Visual Equipments, Skylights. 32. Synthesizer/Equalizer G. Equipment for Recreational Facilities 1. Bowling Alleys with Accessories including Electronic Scoreboard 2. All Weather Domes for Tennis Courts including HVAC Equipments 3. Prefabricated Glass Walled Squash Courts 4. Billiard and Snooker Tables with Accessories 5. (a) Water Slides (b) Pneumatic Chutes. (c) Roller Coasters (d) Carousels 6. Synthetic Surfaces for Tennis Courts/Indoor Court 7. Squash Rackets and Balls 8. Archery Equipment 9. Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine 10. Cable Car, Ropeway, Cables 11. Equipment for Skeet and Trap Shooting 12. Tents/Camping Equipments 13. A.C.Coaches/Safari Coaches 14. Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles 15. Hovercrafts 16. Swimming Pool Equipment filters, Pool Clearing Equipment H. Adventure Sports Equipments 1. Beach Buggies/Snow Mobiles/San....
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....g Applications of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump. 13. Magnetic Locking Devices/Sliding Folding Partition 14. Garbage Incineratr with Heat Recovery Unit (Steamer Hot Water) Boiler 15. Bottle Crusher - Garbage Pulping and pumping Facility 16. 6600 Volts/1100 Volts High Tension Magger & Insulation Testing Kit 17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management/Building Management System with Auxiliaries (a) Microprocessors (b) Load Demand Controllers (c) Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with Audiliary Devices & Periphera 18. Laptop Computers/ Computer Equipment for Network System; and (a) All Computer (b) Peripherals (c) CPU's/DPU's (d) Disk Drive (e) Tape Drive (f) Terminals (g) Printers/Laser Printers (h) Scanners 19. Overflow Drain Covers and Pool Covers with/without Winch 20. Gas-Diesel Engines for Power Generation 21. Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital Humidity Meter, Oxygen Meter 22. Laser Printers 23. High Speed and High Resolution....
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.... and Dock Shelters for Air Catering Units. 67. Impact Doors - Manual/Sensor Operated, Automatic Motorized Operated for Hotels and Catering Units. 68. Workshop equipment for vehicles; ANNEXURE II 1. 500 kg individually quick freezing line (1 QF line) consisting of the following (a) Bulk feeder (b) Continuous cooker with convey or (c) Continuous cooler with conveyor (d) Vibro feeder (e) Freezer (f) Take away conveyor (g) Glazer (h) Hardening conveyor (i) Glaze conveyor (j) Online weigher with bagging 2. Plate freezers 3. Brine freezers 4. Blast freezers 5. Flo freezer 6. Spiral freezer 7. Automatic controller centralised referigeration system with -41oC low stage capacity of 415 KW and - 3oC high stage capacity of 310 KW. 8. Dehumidifier 9. Multihead weighing system 10. Skin vaccum pack machines 11. Thermoform vacuum packing system 12. Metal detectors 13. Freeze drying system 14. Smoking kilns 15. Fish driers 16. Vertical form fill and sealing machine 17. Shrink wrapper machine 18. Pallet wrapper stretch wrapping machine 19. Cold store insulated sandwitch panels for 5000 cum 20. Cold st....