TaxTMI 
TaxTMI 
Exemption to specified goods to Chapter 38, 84, 85 and 90 and all goods for the manufacture thereof
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....dule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:- Table Sr.No. Heading, sub-heading or tariff item Description 1 2 3 1 3818 00 All goods 10[2 8443 31 00 All goods 2A 8443 32 10 All goods 2B 8443 32 20 All goods 2C 8443 32 30 All goods 2D 8443 32 40 All goods 2E 8443 32 50 All goods 2F 8443 32 60 All goods] 3 8443 39 (a) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process ); and (b) Photocopying apparatus, other than electrostatic, incorporating an ....
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....oods other than Printed Circuit Board Assembly (PCBA) of following goods, namely: - (a) Cellular mobile phones (b) Base station (c) Optical transport equipment (d) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) (e) Optical Transport Network (OTN) products (f) IP Radios (g) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gatewaycontrollers and session border controllers; (h) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;] 19[(i) Multiple Input/Multiple Output (MIMO) products; (j) Long Term Evolution (LTE) products] 27[(k) Wrist wearable devices (commonly ....
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....30 40 00 All goods 37 9030 82 00 All goods 38 9031 41 00 All goods 29[38A 8541 42 00 or 8541 43 00 All goods for use solely and exclusively with goods covered under S. Nos. 1 to 38.] 39 18[Any Chapter except Chapter 74] All goods 4[except 5[***] solar tempered glass or solar tempered (anti-reflective coated) glass ] for the manufacture of goods covered by S. Nos. 1 to 38 above, provided that the importer follows the procedure set out in the Customs 26[(Import of Goods at Concessional Rate of Duty) Rules, 2017] 40. 13[***] ************** NOTES:- 1. [As amended by Notification No. 132/06-Cus., dt. 30.12.2006] 2. Substituted vide NOTIFICATION No. 11/2014-Customs, dated 11th July, 2014, before it was read as, "All goods"....
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....017 1st day of July, 2017, Before it was read as, 13 8517 2[All goods, except the following:- (i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network(OTN) products, and IP Radios; (iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; (iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products.] 13. Omitted vide Not. 58/2017 - Dated 30-6-2017 1st day of July, 2017, Before it was r....
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.... dated 02-02-2020 before it was read as "All chapters" 19. Substituted vide Notification No. 05/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "(i) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products. Subject to the condition that the importer follows the procedure set out in the Customs (Imports of Goods at Concessional Rate of Duty) Rules 2017 and at the time of importation of the above goods furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of the Customs, as the case may be to the effect that, - (A) imported goods shall not be used in the manufacture of goods mentioned at (b) to (i) above; (B) in the event of failure to comp....