TaxTMI 
TaxTMI 
CONDITIONS and ANNEXURE - Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99
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....vernment of India. 5. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. ^3[5A. (a) If imported by a sugar factory or a sugar refinery. Explanation.- For the purpose of this notification - (i) "sugar factory" shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966; (ii) "sugar refinery" means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar". (b) If imported by any person other than at (a) above: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; (ii) The bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar facto....
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....e: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; (ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and (iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the d....
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....ar". (b) If imported by any person other than at (a) above: (i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; (ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and (iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein."; 5H If the importer produces before the Deputy Commissioner of Customs or the Assista....
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.... difference between the duty leviable on such quantity but for the exemption contained herein."; 5K If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed Food Products Export Development Authority (APEDA)". 5L If the importer, at the time of import, produces a certificate from a Chartered Accountant to the effect that the importer is a bulk consumer. Explanation,- For the purpose of this notification,- (i) bulk consumer is a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale. (ii) the said certificate shall be issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and (iii) "Chartered Accountant" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 194....
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....quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation. 10. If,- (a) the importer produces a certificate from a duly authorised officer of the UNICEF to the effect that the said raw materials, intermediates and consumables are required for the manufacture of DTP vaccines; and (b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the effect that the said raw materials, intermedi.0ates and consumables shall be used only for the manufacture of DTP vaccines. ^25[11. ****] 12. If,- (a) the goods are imported,- (i) by a manufacturer of handicrafts; (ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or (iii) on behalf of the said manufacturer or merchant exporter by the Export Promotions Council for Handicrafts, for use in the manufacturer of handicrafts for export by the said manufacturers or as the case may be, the merchant exporter and the said manufacturers or as the case may be, merchant exporter is registered with the Export Promotion Council for Handicrafts; (b) the value of the goods imported does not exceed 5%....
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....d that already paid at the time of importation; and (b) the importer produces to the said Deputy Commissioner or Assistant Commissioner, as the case may be, within six months or such extended period, as that Deputy Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods have been so used. ^2[20A. If the importer, at the time of import,- Is an establishment registered with the Registrar of Newspapers, India (RNI)."] 21. If- ^37["(a) the goods are imported (i) by a manufacturer of textile garments or leather garments; or (ii) by a merchant exporter tied up with supporting manufacturer of textile garments or leather garments, for use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Council for Leather Exports, or as the case may be, Hand....
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.... the current financial year. ^35[21B. If, - (a) the goods are imported by a manufacturer of handloom made ups or cotton made ups or polyester made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textiles Export Promotion Council as the case may be; (b) the total value of goods imported shall not exceed 5 percent of the FOB Value of handloom made ups or 1 percent of the FOB value of cotton made ups or polyester made ups as the case may be, exported during the preceding financial year; (c) the importer produces a certificate from the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textiles Export Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.] 21C. If, - (a) the total value of goods imported shall not exceed 1 percent of the FOB value of exports of carp....
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.... for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travellers. Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934). 25. If, the horological raw materials are imported for the manufacture of parts of wrist watches (watches designed primarily to show the time of the day, with or without additional features), mechanical or quartz analog. 26. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the coin blanks shall be used only for the purpose of coining of coins in a Mint of the Government of India 27. Omitted 28. Omitted 28A. If,- (....
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....erred to in clause (a) and have been imported under the licences referred to in that clause, and (c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that clause and containing the name of such sub-contractor, (ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the licensee or lessee, as the case may be, (iii) an undertaking from such licensee or lessee, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such subcontractor or licensee or lessee, as the case may be, and (iv) a certificate, in the case of a petroleum expl....
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....o the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause and containing, the name of such sub-contractor, (ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor, (iii) an undertaking from such contractor, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be, and (iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goo....
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....red to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be, and containing the name of such sub-contractor, (ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the contractor, (iii) an undertaking from such contractor, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be; and (iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies: Provided that nothing contained in this sub-clause shall apply if such subcontractor is an Indian Company or Companies. 33. Omitted 34. If the importer produces to the Deputy Commissioner of Customs or the Assistant Commission....
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....al to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.] 36. If,- (a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and (b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests. 37. (1) If an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers,- (i) certifies that the scheme for renovation or modernisation as the case may be, of the fertilizer plant has been granted techno-economic clearance by the said Department; (ii) recommends, in each case, the grant of exemption under this notification to,- (a) Machinery, instruments....
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....al Highway Authority of India, by Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; ^26[(b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation: Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject to the condition that the concerned Ministry Authority, Department or Corporation referred to in condition (a) above certifies ....
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.... failure to use the goods for the renovation or modernisation of the said power generation plant, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 46. If,- (a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods; (b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and recommends th....
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.... the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.16/2000-Customs, dated the 1st March, 2000 or No.17/2001-Customs, dated the 1st March, 2001; (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 52. (i) If the importer produces a certificate from an officer not below t....
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....er this notification during the current financial year; (d) the imported goods are installed in the factory of the importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be for the units registered with the Central Excise and from an independent Chartered Engineer, for the units not registered with the Central Excise, is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation; (e) the goods imported are not transferred or sold for a period of 7 years from the date of installation. 53A. If, - (a) the goods are imported for Research and Development purpose; (b) the total value of goods imported does not exceed one percent of the FOB value of exports made during the preceding financial year; (c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also....
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....ld be leviable as if the value of the said spinnerettes were equal to - (i) the cost of such exchange, that is to say, the aggregate of - (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and (c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and (ii) the insurance and freight charges, both ways. 57. If, - (1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and (2) no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to- (i) the cost of such exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported ou....
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....e, and also recommending the grant of this exemption. Explanation.- "Licensed amateur radio operator" means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885). 61. Omitted 62. If the importer, at the time of importation furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,- (a) the imported goods shall be used for the specified purposes and shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation; and (b) in the event of failure to comply with (a) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 63. If,- (1) the goods are imported for being tested in - (a) Defence Research and Development Organisation (DRDO) laboratories; (b) Indian Institutes of Technology; (c) Council for Scientific and Industrial Research (CSIR) la....
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....ssion apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts. 68. If an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Civil Aviation certifies in each case the description and quantity of such raw materials which are required for the manufacture or servicing of the specified aircraft or parts of such aircraft, as the case may be. 69. If the importer, at the time of import,- (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967; (ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (ii) of column (3) of S.....
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....om the date of importation there of or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation. - "Ocean going vessels" includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like) ; tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire- floats and salvage ships; and (d) oil rigs, drilling ships and jack-up rigs. 72. If the vessels and other floating structures are intended to be broken up after their i....
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.... of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union Terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation.-"Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment 78. If the importer at the time of importation, - (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant C....
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....to the Government of India in the said Department certifying that the import of the said tracks and surfaces is under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" and also recommending the grant of the exemption; and (2) gives an undertaking to the effect that the equipment imported for installation of the said tracks and surfaces shall be re-exported within a period of six months from the date of importation, and in the event of failure to comply with the same he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 84. If,- (a) the goods are imported into India by a National Sports Federation, under a certificate issued by the Sports Authority of India or imported by the Sports Authority of India, for use in a national or international championship or competition, to be held in India or abroad; and (b) the importer, at the time of clearance of the goods, produces a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of....
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....of such project. 87. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below, the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; 88. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station. 89. If the imported goods are meant to be exhibited in a museum managed by - (a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or (b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government. 90. If, at the time of impo....
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....o Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. 93. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies. 94. Omitted 95. Omitted 96. If,- (a) the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be. 97. If at the time of importation, the importer produces a certificate from an officer, not below the rank of Director in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India, to the effect that the imported goods constitute monofilament long line system for tuna fishing and are intended to be used for tuna fishing. ....
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.... with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers. 102. If, - (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No.101. Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in Condition No.101." 103. .(a) Importer shall- (i) furnish an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay the duty leviable on liquefied natural gas (hereinafter referred to as LNG) imported in case he fai....
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....an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation. ^29[(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :- a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption ....
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....; ^30[(iia) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes] (iii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the imported goods shall be used for the specified purpose only; and b. he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification. Explanation.- The expressions , "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. 103 or 104 above. 106. If,- (a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the 'Sports Goods Export Promotion Council'; (b) the total value of specified goods imported in a year ....
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.... may be specified by the said commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to pay on demand an amount equal to the duty leviable,- on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of three months from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation.-"Ocean going vessels" includes- (i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kind (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boa....
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.... (26) Dimercaprol (27) Dobutamine (28) Disopyramide Phosphate (29) Dopamine (30) Disodium Pamidronate (31) Eptifibatide (32) Gemcitabine (33) Glucagon (34) Hydroxyurea (35) Ifosfamide (36) Isoprenaline (37) Interferon alpha - 2b/interferon alpha- 2a/Interferon NL/ Interferon alpha NL(LNS) (38) Isoflurane (39) Ketamine (40) Lactulose (41) Levodopa (L-Dopa) (42) Lomustine (43) Lamivudine (44) Letrozole (45) Leuprolide Acetate (46) Latanoprost (47) Melphalan (48) Mercaptopurine (49) Mesna (50) Methotrexate (51) Methyl prednisolone (52) Mitomycin (53) MMR (Measles, mumps and rubella) vaccine (54) Mustin Hydrochloride (55) Netilmicin (56) Naloxone (57) Nitroglycerine (58)^1 [Micronised Progesterone or Injection Progesterone] (59) Octreotide (60) Pancuronium Bromide (61) Pilocarpine (62) Podophyllotoxin (63) Piperacillin (64) Praziquantel (65) Pralidoxime (66) Prazosin (67) Protamine (68) Quinidine (69) Sodium Cromoglycate spincaps and cartridges (70) Sodium Hyalauronate sterile 1% and 1.4% solution (71) Somatostatin (72) Somatropin (73) St....
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....ster kit for beating heart surgery; (143) Fluoro Enzyme Immunoassay Diagnostic kits.; (144) Tablet Telbivudine (145) Injection Exenatide (146) DTaP-IPV-Hib or PRP-T combined Vaccine (147) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein) (148) Injection Thyrotropin Alfa (149) Injection Omalizumab. ^5[(150) Abatacept (151) Daptomycin (152) Entacevir (153) Fondaparinux Sodium (154) Influenza Vaccine (155) Ixabepilone (156) Lapatinib (157) Pegaptanib Sodium injection (158) Suntinib Malate (159) Tocilizumab] ^24[(160) Agalsidase Beta (161) Anidulafungin (162) Capsofungin acetate (163) Desflurane USP (164) Heamostatic Matrix with Gelatin and human Thrombin (165) Imiglucerase (166) Maraviroc (167) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) (168) Sorafenib tosylate (169) Varenciline tartrate (170) ^90Yttrium] ^41["(171) Rasb....
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.... (62) Iopamidol (63) Iohexol (64) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit (65) Iscador, CLIA diagnostic kits (66) Levodopa with benserazine (67) Lenograstim (68) Meningococcoal A and C combined vaccine with diluant solvent (69) Methicillin (70) Metrizamide Inj with diluant (71) Monocomponent insulins (72) Mycophenolate Mofetil (73) Nalorphine (74) Normal Human plasma (75) Normal Human immunoglobulin (76) Nuclear magnetic resonance contrast agent (77) Normal Human serum Albumin (78) Penicillamine (79) Pentamidine (80) Penicillinase (81) Poliomyelitis vaccine (inactivated and live) (82) Potassium Aminobenzoate (83) Porcine Insulin Zinc Suspension (84) Prednimustine (85) Porcine and Bovine insulin (86) Procarbazine (87) Purified Chick Embryo Cell Rabies Vaccine (88) Pyridostigmine (89) Pneumocystis carinii IF kits (90) Prostaglandin E 1 (PGE1) (91) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH and Digoxin) (92) ....
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....d monomers (28) Photoinitiater (29) Tert Butyl perbenzoate (30) Zinc soap of long fatty acid mixture (31) Modified polypropylene (32) Ethylene acrylic acid (EAA)/Vinyl ester List 6 (See S. No. 84 of the Table) (1) Glass yarn / Rovings (2) UV resin (3) Complex high molecular weight resin in acrylate solution (4) Acrylated monomers (5) Photoinitiater (6) Tert Butyl perbenzoate (7) Zinc soap of long fatty acid mixture (8) Modified polypropylene (9) Ethylene acrylic acid (EAA)/Vinyl ester List 7 (See S. No. 85 of the Table) (1) (a) Laser rods - Neodymium: YAG, Neodymium : Glass, Ruby, Erbium : YAG, TI : A1203, Alexandrite, HO : YAG (b) Helium- Neon Laser Tubes (c) Semi-conductor visible lasers (d) Dielectric coated mirrors for visible , near IR & 10.6 micrometer region (e) Hard dielectric coated optics including thin film polarisers, calcite polarisers and Beam splitters (f) ZnSe mirrors, ZnSe lenses and ZnSe windows (g) Gratings and prisms (h) Dye cells and laser dyes (i) Thin film polarisers for visible, near IR region (j) Electro- optic switches for visible, near IR and 10.6 micrometer region (k) Flash ....
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.... Rubber, resin rubber, EVA or crepe sheets for soles and heels (31) Felt, all types (32) Sulphonated / sulphated / oxidised / chlorinated cod oil or sulphonated / sulphated / oxidised/ chlorinated neats foot oil or sulphonated / oxidised / chlorinated fish oil or mixtures thereof (33) Pigment finishes for leather (34) Aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic chrome sulphate (35) Polishes, creams and similar preparations for footwear or leather (36) Casein, resin (other than acrylic resin) and polyurethane binders (37) Slip agents of heading 32.08 (38) Lacquer and lacquer emulsion of heading 32.08 (39) Preservatives of heading 29.42 (40) Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and mixtures thereof (41) Fatty oil or pull up oil (42) Syntans (43) Solvent soluble dye Mordant Brown of Hue No.79 (44) Solvent soluble dye Acid Brown of Hue Nos. 75, 76, 97, 98, 126, 127, 144, 159, 160, 161, 162, 165, 188, 191, 194, 196, 214, 237, 256, 265, 268, 270, 282, 290, 298, 303, 310, 321, 322, 349, 355, 358, 359, 360, 362, 365, 373, 387, 396, 402, 422, 425, 432, 433, 434 or 447 (45) ....
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....XIII) Iron Oxide (XIV) Cellulose Acetate Butyrate (XV) Methoxydihydropyrane (XVI) Dioxy Diphenyl Sulphone (XVII) Dehydro Thio Paratoludine (XVIII) Nitro Amino Phenol Sulphonic Acid (XIX) Dicyandiamide (XX) Silicone Oil in solvent or water (XXI) Sodium Picramate (XXII) Methyl Pyrozollic Acid (XXIII) Itaconic Acid (XXIV) 1-Methoxy Propanol-2 (XXV) Ethyl Acetate (XXVI) Butyl Acetate (XXVII) 2 Ethyl Hexyl Acetate (XXVIII) Emulsifiers (XXIX) Ethyl Glycol (XXX) Butyl Glycol List 10 (See S. No.190 of the Table) Omitted List 11 Omitted List 12 (See S. No. 214, 216 and 217 of the Table) (1). Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities (2) All types of Drilling rigs, jackup rigs, submersible rigs, semi submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipm....
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.... (13) All types of fully equipped vessels and other units/equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment (15) All types of valves including high pressure valves (16) Communication equipment required for Petroleum operations including synthesized VHF Aero and VHF Marine multi channel sets (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment (19) X-band radar transponders, area surveillance system (20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives (21) Wellhead and christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down pan....
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....e, water, mud, chemicals and related materials (10) All types of fully equipped units/equipment required for pollution control, fire prevention, fire fighting, safety items like fire and gas detection equipment, including H2 S monitoring equipment (11) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment (12) All types of valves including high pressure valves (13) Communication equipment required for operations including synthesized VHF Aero and VHF multi channel sets, Non-directional radio beacons, intrinsically safe walkietalkies, directional finders, EPIRV, electronic individual security devices including electronic access control system (14) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment (15) Area surveillance system (16) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives (17) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels, Cathodic Protection Systems including anodes ....
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....es. 5. All types of Water Handling and Treatment Systems, including sea water intake systems comprising of sea water band screens, Desilting systems for still basin, Sea Water filtration/ Chlorination Systems, Desalination plants, Cooling Water Towers, Demineralization plants, Condensate Polishing Systems, Deaerators and Potable Water Systems, and all component equipments, vessels, pumps, vapourisers, condensers, filters, eductors, heat exchangers, drivers, screens, framing structures, gates, instrumentation and control systems, activated carbons, ion exchange resins, resin traps, additive injection systems and auxiliaries (skidded or otherwise) 6. All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement and Disposal Systems, including plate interceptors, dissolved air floatation devices, skimmers, hydrocyclones, clarifiers, chemical dosing systems, acid treatment and biological treatment systems, Spent Caustic Neutralisation Systems and Sewage Filtration/Treatment Systems, with component equipments, instrumentation and control systems. 7. All types of Air Handling Systems and Equipments, including plant/instrument air compressors, FD/ID fans, ....
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....ntercooling, trim cooling, chilling and condensing services, with plain/finned tubes, of carbon steel, admiralty brass, alloy steel, stainless steel, monel or titanium or other materials, with fans, fan drivers, structural steel support frameworks, instrumentation and control systems, anti vibration systems. 12. All types of Agitators and Mixers, including static, jet, dilution types, motor drivers, aeration systems, with instrumentation and control systems. 13. All types of Filters, Screens and Strainers, including backwash, bucket, carbon, cartridge, duplex, pressure / mechanical, rotary, drum, sand, sock/bag, vaccum types, and special FCC net bottoms catalyst filters, screens, strainers, demisters and sea water clarifiers, with instrumentation and control systems. 14. All types of Vaccum Producing Equipments, including ejectors, educators, venturies, with instrumentation and control systems. 15. All types of Materials Separation systems, including cyclones, centrifuges, coalescers, dust collectors, electrostatic precipitators, oily water separators, flocculators, and specialized systems of Crude Oil Desalters, Reactor Cyclones and Regenrator Cyclones for FCC, third S....
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....d Sulphur Granulation or Flaking or Prilling Systems with associated equipments, instrumentation and control systems and auxiliaries. 20. All types of Product Filling Systems, including LPG bottles filling machines and bitumen drum filling machines, and associated equipments, instrumentation and control systems and auxiliaries. 21. All types of injections and Dosing Packages, for Injection or metering or dosing of chemicals, additives, inhibitors, odourisers, oxygen scavengers, blocides, chlorine, polymers, caustic, acids, emulsifiers, antifoams or antifoulants, with their component equipments, like drums, tanks, pumps, instrumentation and control systems, auxiliaries (skidded or otherwise). 22. All types of Pumps, including API or non-API, centrifugal , diaphragm, in-line, jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or submersible types, single stage or multistage types, for petroleum crude or intermediate products or petroleum products and byproducts, water including sea water and boiler feed water, chemicals, slops or sludge services, liquid booster for LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine dri....
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....nerating (FCC Regenerator/Combustor), desulphurising reactions, spray and mixing nozzles and their appurtenances, instrumentation and auxiliaries. 27. All types of Instrumentations, including various types of level/pressure/density/temperature/ flow instruments, detectors, level/pressure/draft/temperature gauges, capacitance/level/limit, proximity switches, transmitters, annunciators, controllers, converters, transducers, temperature sensor assemblies, load cells, orifice assemblies, rotameters, pitot tubes, venturies, meter runs, control/metering panels, pneumatic/motorised/hydraulic/piston actuators, recorders, solenoid operated valves, transmitters, thermocouples, temperature elements, sight glasses, amplifiers, annubars, barriers / isolators, all types of flow meters, custody transfer meters, meter provers, density meters, electromechanical/magnetic/nuclear/radar/ultrasonic level indicators, weighing and bagging systems and test equipments for testing and calibration of above instruments. 28. All types of Transmitters and Monitors, including electronic transmitters for measurement of level, pressure, flow speed, temperature and weight, and monitoring systems for ambient a....
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....on joints, spring supports/hangers, scraper tees, pipeline and manifolds with valves, cleaning/scraping/monitoring pigs, pig launcher, pig receiver and pig detection system, cathodic protection system with sacrificial anodes and CP monitoring system, with instrumentation and auxiliaries. 34. All types of valves, including ball, butterfly, check, diaphragm, gate, double disc or knife gate,, globe bellow sealed globe, jacketed, plug, through conduit type valves, with manual/gear/motor/hydraulic operations, for oil, water, steam, hydrocarbon, chemical, cryogenic, subsea, nitrogen blanketing and thermic fluid services, and specialised services valves, like FCC butterfly valves, Cooker switch valves, standpipe slide valves, flue gas divertor valves, pressure reducing station systems, pipeleine and manifolds and riser tie-in manifolds. 35. All types of Gaskets and fasteners, including anchor/foundation/structural bolts, flanges, studs, nuts, washers, and metallic/soft/spiral wound gaskets and O-rings. 36. all types of Structural Steels, Materials and Plates including carbon steel/LT carbon steel/alloy steel/stainless steel plates, bars, rolled sections, tubular sections, HYSD ba....
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....emetry systems, with remote telemetry units, portable units and PC based master telemetry units and antenna systems. 42. Initial charge of all types of catalysts, deslocants, zeolites, activated carbons, clay molecular sleves, used in refining and processing of petroleum crude, petroleum products and by-products. 43. Software Support Systems, including training simulation systems, electronic documentation systems, CAD stations, date tapes, operation/maintenance/safety manuals, scanners, plotters, printers, software including licenses, specifications, drawings, technical literature, and their hardware and software. 44. Special Maintenance Systems, including hydro-jetting tools, pneumatic torque wrenches, EOT/mobile cranes, hoists, grinders, high pressure cleaning systems, induction bending machines, auto welding machines, various welding equipments like girth welding, vertical flux cord, bottom saw, four-side edge preparation, angle rolls, rolling and levelling machines, sky climbers, hot tapping machines, bolt tensioners, high pressure test pumps, tube bundles pullers, tube nippers, ultrasonic leak detectors, machine condition monitoring systems and associated sub-assembli....
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.... (a) HDSL System (b) Dense Wave Division Multiplexing (DWDM) System (c) Routers (3) Radio communication equipment including VHF, UHF and microwave communication equipment of the following description:- (a) Base Transreceivers stations (BTS) (b) Satellite communication equipment; the following customer premises equipment, namely:- (i) Radio with LNA,up converters and down converters (ii) Satellite modems (c) BTS ancillary equipment of the following description,- (i) Cellular repeaters (ii) Amplifiers (iii) Wave Guides (4) Network management stations (5) Computers for billing and customer services (6) ^43[Short message service hardware/Voice mail service hardware] (7) Automatic call distribution system (8) Transcoders (9) Test equipment Note:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licensees and Universal Access Service Providers. List 23 (See S. No. 240 of the Table) (1) Paging control terminal (2) Transmitter controller (3) Paging transmitter (4) Link transmitter/link repeater, monitor receiver (5) Link receiver (6) N+1 Arbitrators for the above, hot sta....
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....3) Chemical vapour deposition (CVD) system - Low pressure CVD (LP CVD) - Metal organic CVD (MO CVD) (4) High pressure oxidation systems (5) Lithography systems (6) Direct step on wafers / steppers (7) X-ray lithography systems (8) E-Beam mask making system (9) E-Beam direct write system (10) Mask aligners (11) Mask inspection systems (comparators) (12) Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any combination thereof (13) Die bonders or wire bonders or combination thereof (14) Wafer sawing machine (15) Leak detection system (16) Clean room air showers (17) Particle monitor / counter both air and liquid borne (18) Automatic encapsulation system, Automatic marking / branding machine (19) Clean room laminar flow air handling system (20) Ultra clean room equipment (21) Ultra high purity demineralised water treatment plant (22) PVDF welding and orbital welding machines (23) Ultra high pure (UHP) gas distribution system (24) Toxic gas distribution / monitoring system (25) Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness, Boron and Phosphorus weight perce....
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....the defects. (54) Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS (55) UV light intensity measurement apparatus in semiconductor manufacture (56) Critical Dimension measurement system for Mask making List 26 (See S. No. 244 of the Table) (1) Omitted (2) Ferrite parts including memory cores and ferrite magnets (3) Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC (4) Connectors (5) Magnetic -Heads (all types) (6) Omitted (7) Ceramic / Magnetic cartridges and stylus (8) Omitted (9) Microphones /Microphone cartridges (10) Omitted (11) Antennas (12) Relays of contact rating upto 7 amperes (13) EHT cables (14) Level meters/level indicators/ tuning indicators/ peak level meters/ battery meter/ VC meters/Tape counters (15) Tone arms (16) Microwave passive parts (17) (i) Saw filters (ii) Ceramic filter/trap (iii) Delay lines (iv) CRT socket (v) Spark gap (18) Fibre optics and other optoelectronic parts and devices namely, Couplers, Attenuators, Connectors, Splicers, Multiplexers and Demultiplexers (19) Passive optical parts, namely....
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.... (17) Particle shape analyser, (18) FT-NIR Spectrophotometer, (19)FT-Raman Spectrophotometer, (20) Spectropolarimeter, (21) Adsorption gas apparatus, (22) Freezing point apparatus, (23) Hot stage microscope, (24) Osmometer, (25) Porosity analyser, (26) Sample preparation instrument, (27) Automated sampling devices, (28) Surface area analyser, (29) Multiple organic synthesizer (30) Focussed Microwave oven for ortoanic synthesis, (31) Immersion cooling probe for 100 oc, (32) High Pressure hydrogenator, (33) Gas generators, (34) Automated dissolution test apparatus, including robotics, (35) Stability chambers conforming to ICH guidelines, (36) Rotational visco meter and Rheometer, (37) Assembly for lontophoresis studies, (38) Ultra filteration equipment, (39) Diffusion cell apparatus, (40) Densitometer, (41) Sustained release apparatus, (42) Suppository testing device, (43) Zeta potential analyser, (44) Ultracentrifuge, (45) Inverted microscope with fluorescence microscopy and photographic attachments, (46) Transilluminator, (47) Moodular protein electrophoresis apparatus (1D/2D), (48) Nucle....
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..... 14. Automatic tissue processor. 15. Ball tube distillation apparatus. 16. Basic Glove Boxes. 17. Basic Orbital and Horizontal Shakers. 18. Biolistic (Gene gun). 19. Biological Oxidiser. 20. Biopsy punches. 21. Blood Cell Counter. 22. Blood Flow Meter. 23. Blood sampling equipment's . 24. Body composition analysis equipment. 25. Bottom Top Dispenser. 26. Brookfield viscometer. 27. Butane fuel microtorches. 28. Cardiac monitors. 29. Cell lines. 30. Centrifuges and Ultra Centrifuge. 31. Chilling incubators. 32. Coating Apparatus. 33. Cnisher(tissue). 34. Crystal/freezing microtone and Ultramicrotone. 35. Densitometer 36. Differential Scanning Calorimeter. 37. Digital Boiling point/melting point Freezing point apparatus. 38. Digital Cameras. 39. Digital pH meter. 40. Digital Stroboscope. 41. Digital Temperature. 42. Controllers. 43. Digital thermometer for recording body temperature of experimental animals. 44. Direct insertion probe. 45. Disintegration Test Machine. 46. Dissolved oxygen Met~r. 47. Dry ice makers. 48. Dust generator and measurement apparatus. 49. DynO Mill.....
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....Syringes. 111. Tattooing instrument. 112. Tintometer. 113. Tissue embedder. 114. Transilluminator. 115. Zetta poteltial analyser. 116. Ultrasonic cleaners. 117. Oscilloscope. 118. Ultrafilaration equipment. List 29 Omitted List 30 (See S. No. 250 of the Table) (1) Singeing machine (2) Fabric reversing machine (3) Yarn drying machine (4) Volumetric/Gravimetric measurement liquid chemical station (5) Lab dye preparation machine (6) Lab infra Red Drying Machine (7) Continuous weight reduction machinery through microwave technique (8) Kier decatising/continous decatising machine (9) Solvent scouring machine (10) Blanket Fringing Machine (11) Raising/Brushing Machine (12) Circular Knitting Machine (13) Industrial Sewing machine (14) Single needle bed drop feed lockstitch machine (15) Single needle lockstitch flat bed machine (16) Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches per minute (17) High speed twin needle feed lockstitch machine (18) High speed two needle lockstitch machine (19) Computerised multineedle lockstitch/chainstitch machine (20) Single n....
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....ad attaching machine. (75) Shrinkage controlling machines for knitting fabrics (76) Loopdrivers for tubular knitted fabrics (77) Mercerising machines for tubular knitted fabrics (78) Singeing machines for tubular fabrics. (79) Pile cutting machines for knitted fabrics (80) Rotating edging machine for fabric rolls (81) Conveyors for garments (82) Garment Calendering machine (83) Tie making machines (84) Labelling machines (85) Laying and cutting machines (86) Button and Rivet fixing machine (87) Weft straightening and calendering machine (88) Slit Opening Machine (89) Lab Yarn dyeing machine (90) Lab dyeing machine (91) Lab pressing machine (92) Automatic cone winding machine with yarn splicer and auto doffing system (93) Drawing in machine (94) Computer aided design system (95) Fully automatic grey fabric inspection machines with roll to roll winding having microprocessor recorder (96) Colour matching computer (97) High speed Intersecting Rotary/Chain/Pin Drawing Sets/Gill Boxes (98) Rectilinear Combs (99) Draw Frame/Roving Frame/Automat Rubbing Frame/Bobbiners/Finishers, for use in woolen textile industry. ....
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....Wet fabric spreading and squeezing machine (17) Relax drum/conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (18) Compacting Machine (19) Computer controlled HTHP yarn dyeing machine (20) Soft package winders (dye package winders) (21) Automatic dye weighing and dispensing system (22) Open width Tubular inspection machine (23) Fastness testing equipment (24) Shrinkage testing equipment (25) Indigo dyeing range with/without sizing plant (26) Computer colour matching equipment (27) High speed computer control padding mangle (28) Powder dot coating machine (29) Laser engraver or inkjet engraver (30) Pre-shrinking range for flat and Knitted goods (31) Knit-tubular mercerising or bleaching-cum-mercerising machine (32) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics (33) Milling and scouring machine (34) Shearing and Polishing machine (35) Kier Decatising/Decatising machine (36) Combined Contripress / Decatising machine (37) Auto fabric detwister (38) Rotary/Flat bed screen printing machine (39....
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....g under sub-heading 8433 60 (x) Lateral cyclon winnower falling under sub-heading 8433 60 (xi) Dividing bypass falling under sub-heading 8438 80; (3) Machinery for rubber plantation sector, namely:- (i) Slab cutter, falling under tariff item 8477 80 90 or 8486 20 00 (ii) Shredder, falling under tariff item 8477 80 90 or 8486 20 00 (iii) Solid pump vibrating screen, falling under tariff item 8413 70 96 (iv) Plastimeter/PRI ageing oven, falling under tariff item 8486 10 00, 8486 20 00 or 8514 10 00 (v) Mooney viscometer, falling under tariff item 9027 80 10 (vi) Latex centrifuge, falling under tariff item 8421 11 00 (vii) Mechanical stability time apparatus, falling under tariff item 9024 80 99. List 33 - Omitted List 34 (See S.No.257 of the Table) (1) Air blast dust removing machine (2) All types of staking machines except slocum (slow combing process) (3) Automatic Drying machine (4) Automatic Lacing machine (5) Automatic Leather Perforating and/or Punching machine (6) Automatic Lock-Stitching Cylinder Bed Bartacker (7) Automatic machine to control, to slant and to glue leather straps (8) Automatic Milling machine (9....
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....e for Lasts (69) Fixed Head/Travailing Head Clicking Cutting machine (70) Flat Bed Double Needle Sewing machine (71) Flat Bed Single Needle Industrial Sewing machine with or without trimer (72) Folding machine for brief cases and other leather products (73) Folding machine for sides for Brief Case (74) Forepart conditioning machine (75) Frame Fixing/Frame Folding machine (76) Fusing presses ^10[(77) Halogen and adhesive/film application machine] (78) Hand Operated Press for Inserting Perforation Tubes and Prickers (79) Heat Setting plant (80) Heat transfer press (81) Heel and Sole Brushing machine (82) Heel and Sole Buffing machine (83) Heel Attaching machine (84) Heel Breast Cementing machine (85) Heel breast roughing machine (86) Heel Breasting machine (87) Heel Building machine (88) Heel Covering machine (89) Heel Molder Flanger (90) Heel Nailing machine (91) Heel profiling machine (92) Heel seat and side lasting machines (93) Heel Seat Cement Lasting machine (94) Heel Trimming / pretrimming / Cupping or combined machine (95) High Speed Corner Stitching machine (96) Hole punching machine ....
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....eumatic control moulder machine for buckles (155) Pneumatic fusing machine for ironing fusible interlining (156) Polishing machine (157) Polyshanking machine ^15[(158) Polyurethane/PVC/TPR and EVA sole, insole, midsole, heel, heel tip injection moulding machine (single or multiple station)] ^16[(159) Fore part lasting machine] (160) Post Bed Double Needle Sewing machine (161) Post Bed Single Needle Sewing machine (162) Post Bed Single Needle under Edge Trimming (163) Pounding or beating or ironing machine or combination of such machines (164) Pre-lasting conditioner (165) Preparing and polishing machine (166) Pulling Over and Cement Lasting machine (167) Pulling Over Machine (168) Punches for model room (169) Punches of all varieties (170) Punching and / or eyeletting machine ^17[(171) PVC/PU/EVA direct injection soling machine (DIP construction)] (172) Quilting machine (173) Raised Cord Sewing machine (174) Reactivating Plant for Shoe and Soles (175) Recessing and Roughing Soles machine (176) Recessing Welt machine (177) Rotary Collection Unit (178) Rotary Pigment Coating machine (179) Rotary Printing....
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....oss Flexing machines, Soling materials abrasion machine, Heel fatigue tester, Heel impact tester, Centilever tensiometer, Viewing box for assessing visible damage, Slide fastener fatigue tester, Insole backparts stiffness tester, shoe flexing machine, Break / pipness scale, Sole Adhesion tester, Safety Footwear impact tester, Rapid tear tester, Needle holding jig, Shoe lace adhesion machine (225) Thermo cementing and folding machine (226) Toe Cap Applicator Thermoplastic (227) Top Lift Slugging machine (228) Transfer Arm (229) Trimming/milling machine with or without polishing device (230) Twin Needle, needle feedlock stitch sewing machine (231) Twin Sole Attaching machine (232) Two Needle Lock Stitching machine (233) Unlasting machine (234) Upper Cementing machine (235) Upper Edge Inking machine (236) Upper Embossing machine (237) Upper Folding machine (238) Upper Forming machine (239) Upper Perforating machine (240) Upper Reinforcing machine (241) Upper Seam Rubbing / Beating machine (242) Vaccum Drying machine (243) Vaccum forming machine for last with vaccum pump (244) Vice for holding pattern (245) Vision Lasting S....
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....ck, as required or used with thermionic valves or vaccum tubes or toroidal cores (in the case of hand held transreceiver) (6) Slow motion tuning mechanism with or without dials. List 36 Omitted ^28[List 37 Omitted List 38 Omitted List 39 Omitted List 40 Omitted] List 41 (See S. No. 370 of the Table) (A) (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) (1) Orthopaedic appliances falling under heading No.90.21 of the First Schedule (2) Wheel chairs fal....
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....are and accessories such as Vibration Damper, Joint Box, Suspension and tenslon clamps; 12. High VoltageDC Divider and CT; 13. High VoltageDC Reactor; 14. High TRV Circuit Breaker for High VoltageDC application; 15. Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC); 16. Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for Series Compensation; 17. Optical Current Transformer; 18. 400 KV Extra High Voltage Cables; 19. Gas Insulated Switchgear equipment for 220 KV and above; 20. Thermo Vision Camera; 21. On-line Puncture insulator detector; 22. Hot line Kits and Tools for transmission line live maintenance; 23. Hot line washing equipment for insulators. List 45 (See S. No. 425 of the Table) Textile machinery for man-made fibre and yarn industry:- (1) Machinery for continuous polymerization plant: (a) Polymerizing equipment, including esterification reactor, vapor separator, prepolymerization reactor, polymerization reactor, static mixers, polymer pumps and automatic chipping system, pre-polyester pumps, spray condensers, probe as....
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....ltrasonic cleaning unit, spinneret inspection system, infrared pyrometer, optical temperature measuring instrument, pack cleaning equipment with hydrolysis and vacuum pryolysism and pack press; (g) Textile laboratory equipment for fibre testing, including favimat, fafegraph HR, coring machine, stereo microscope, crimper tester, fibre shrinkage tester, refractometer, conductivity meter; (3) Machinery for synthetic filament yarn plant: (a) Spinning equipment, including manifold, spinning beams and pre-heating ovens; (b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF); (c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides, thread cutters and aspirators, lace-up/suction gun, take-up and draw winders; (d) Packing and automation equipment, including automatic doffers, automatic bobbin storage and handling system; (e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers; (f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection microscope, denier skein reel, entanglement tester, denier auto count, dynafil....
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....) Automation for Cone Weighing and Cone Doffing; (v) Auto Cone Packing and Palletizing; (w) Environment Monitoring like Gas Monitors for Carbon-di-Sulfide (CS2), Hydrogen Sulfide (H2S) Sulfur Dioxide (SO2); (x) BOD and COD Monitors; (y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised automatic Tensile Tester and Denier Tester; (z) Gas Chromatography and Mass Spectrometer. (11) Other machinery for man made fibre and yarn industry: (i) Pulp slurry with automatic slurry control systems (ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control (iii) Press Lye Filter (iv) Xanthator with automation (v) Rough and Fine Grinders for Viscose (vi) Viscose Filters (vii) Viscose deaerators (viii) Color slurry injection pumps (ix) Slurry homogeniser system (x) After treatment line for washing fibre, conveying of fibre and chemical treatment (xi) After treatment chemicals filtration system (xii) Pneumatic fibre squeezing system (xiii) Wet fibre opener (xiv) Dry fibre opener (xv) Online fibre contamination and removal system (xvi) Automatic bale handling system (xvii) Bale inspection s....
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.... (3) Coating equipment for scrim fabrics (4) Multi-colour roto gravure printing machine for coated fabrics (5) Printing equipment for sineage for coated or laminated fabrics (6) Grommet fixing machine (7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine (8) Weatherometer (9) Automatic thickness gauze (10) Puncture resistance. (11) Twisting Machines (12) Material Handling system for Twisting Machines (13) Data capture system for Twisting Machines (14) Balancing Equipment for Cable Corder Spindle Motors (15) Shuttle-less looms (16) Reeds for weaving machines (17) Warp defects detection system (18) Parts for Airjet weaving machines (19) Parts for projectile weaving machines (20) Parts for Rapier weaving machines (21) Warp knotting system (22) Take up system for weaving machine (23) Creels for weaving machines (24) Package change system for creels (25) Process control equipment namely, Tension meters, On-line denier checking system, On-line twist checking system, On-line EDS monitoring system, Filamentation detector, Fluff Detector, Automatic Fabric Inspection System, Tacho-meters (26) Storage and ....
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....ovens (e) Spun laced (hydro entangled) non-wovens (f) Spun bonded non-wovens (g) Melt blown non wovens (h) Spun bond melt blown (SMS) non-wovens (2) Machinery for finishing of all non-wovens (3) Machinery for converting non-wovens into made-ups (H) Other machinery for use in textiles industry, namely:- (1) Spandex/e lastane yarn attachment on ring frame for manufacturing core spun yarn (2) Single end warping machine (3) Single end sizing machine (4) Reaching-in machine (5) Humidification plant. List 47 (See S. No. 439 of the Table) 1. Scramblers 2. Descramblers 3. Encoders 4. Decoders 5. Jammers 6. Network firewalls 7. Network sniffers, scanners and monitoring systems 8. Probes for data monitoring 9. SMS and MMS monitoring systems List 48 (See S.No. 504 of the Table) Omitted List 49 - Omitted List 50 (see Sr. No.509 of the Table) 1. Breadcrumbs 2. Batter 3. Flavouring Oil 4. Food Colours 5. Monosodium Glutamate 6. Flavouring extracts, and sauces 7. Pre-formed HIPS Containers 8. Polyurethane and Polystyrene containers meeting buyers' requirements 9. Printed Plastic Pouches....
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....Marketing Federation of India Ltd (NAFED) upto an aggregate quantity of 2.50 lac metric tonnes, with in the period ending on the 1st August, 2009.]" 4. Condition no. 35A inserted vide notification no. 77/2009 Cus dated 7/7/2009 5. Inserted vide notification no. 77/2009 Cus dated 7/7/2009 6. In list 18 item no. (13) deleted vide notification no. 77/2009 Cus dated 7/7/2009, before it was read as, "Concrete Batching plants 50 cum/hr or more" 7. inserted vide notification no. 77/2009 Cus dated 7/7/2009 8. Substituted vide notification no. 77/2009 Cus dated 7/7/2009, before it was read as, "(33) Clicking Board levelling machine (34) Clicking machine" 9. Substituted vide notification no. 77/2009 Cus dated 7/7/2009, before it was read as," (40) Conveyor system" 10. Substituted vide notification no. 77/2009 Cus dated 7/7/2009, before it was read as, "(77) Halogen and Adhesive Application machine" 11. Substituted vide notification no. 77/2009 Cus dated 7/7/2009, before it was read as, "(110) Injection Moulding of PVR/TPR/EVA Soles, Inserts and Half Soles" 12. Substituted vide notification no. 77/2009 Cus dated 7/7/2009,....
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....missioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the specified medical equipment, to the effect that the parts have been used in the manufacture of the specified medical equipment; or (ii) in the case of spare parts, necessary evidence to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the spare parts have been used for the maintenance of the specified medical equipment; and (c) he shall pay, on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the parts or, as the case may be, spare parts, but for the exemption under this notification and that already paid at the time of importation." 26. Substituted vide Notification no. 21/2010 Customs, dated 27.2.2010, before it was read as, "(b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction....
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.... (27) Respirators including ventimeters (28) Sengstaken tubes (29) Tracheostomy tubes (30) Ventilator used with anaesthesia apparatus (31) Vascular grafts (32) Tracheostomy tube of plain PVC, Low pressure PVC, Red Rubber Plain, and Red Rubber cuffed (33) Various types of Cardiac Catheters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps (34) Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra-corporal spaces (35) Programmer for pacemaker (36) Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set, Transfer pack 1000 ml. and 300 ml., disposable pherasis bowl 225 ml. and 373 ml., wasting harness with bypass, and waste bags (37) AIDS (Acquired Immune Deficiency Syndrome) test kits, Enhanced luminescene analysers for AIDS, Hepatitis and other Analyses (38) Iridium wire (39) Anti-HLA sera (AB-CDR) (40) T.P.H.A. Kits and AIDS diagnostic kits (41) Gamma knife (42) Bone Marrow Transplant Equipment including silastic long standing intravenous c....
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....ac Ablation System including Radio frequency ablation system (89) Ruthenium-106 Ophthalmic Applicator (90) Neuro Stimulator and therapy controller for tremor control therapy (91) Image Guidance System for neurosurgery (during operation) (92) Helical/ Spiral C.T. Scanner with or without Laser Camera (93) Centrifugal Pump for Extra Corporeal System (94) Automated blood culture/bacteriological identification and susceptibility systems (including that for mycobacterium tuberculosis) (95) Peripheral Stents (flexible bridge stents including iliac stent, renal stent, aortic stent) (96) Activated Clotting time Cartridges (97) Insulin Pump (98) Intra Coronary Shunts (99) Positron emission tomography (PET) (100) PEC-CT combined (101) Medical cyclotron (102) Urine chemistry analyzer (103) Radio frequency lesion generator (Neurogenerator) for stereotactic brain lesinoning for functional neurosurgery (104) Teletherapy (Radiotherapy) simulator machine (105) Automated PCR analyzer system for detection and monitoring of HIV viral load (PCR Kits) (106) Flow cytometer hematology analyzer for CD4 count (107) I.V. Line Filters (108) Multi-sli....
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.... (42) Non contact tonometer (43) Nerve fibre layer analyzer (44) Fundus fluorescein angiography machine (digital with videography) (45) Optical coherence tomography machine (46) Photo dynamic therapy-laser (47) Transpupillary thermo therapy laser List 39 (See S. No.368 of the Table) ENT equipment, namely :- (1) Otoscope (2) Impedance Audiometer (3) BERA (Brain Evoked Response Audiometry) (4) Speech Audiometer (5) Surgical Operating Microscope (6) Fresnel's glasses (7) Magnifying Operating Glasses (Magnifying Loupes) (8) Microsurgical instruments for all Ear surgeries (9) Sialistic sheet used for Tympanoplasty operations (10) Sinoscopes 00 , 300 , 700 , 1200 (2.6 mm and 4 mm diameter) (11) Instruments for Endoscopic Sinus Surgery (12) CCD Camera, Monitor, VCR to fit with Sinoscopes (13) Cochlear Implants and equipment for performing Cochlear (14) Voice Prostheses (15) Blom Singer Voice Prostheses (16) Electronic Larynx (17) Sigel's Speculum (18) Microlaryngeal instruments (19) Video Processor (20) Video Cassette Recorders used along with the Video Endoscope (21) ENT Burrs List 40 (See S.....
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....nufacturer of cotton made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Cotton Textile Export Promotion Council; (b) The total value of goods imported shall not exceed 1 per cent of the FOB value of made ups exported during the preceding financial year; (c) The importer produces a certificate from the Cotton Textile Exports Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year." This entry further substituted vide notification no. 91/2010 Cus dated 6-9-2010, before it was read as, "If, - (a) the goods are imported by a manufacturer of cotton made ups or polyester made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Cotton Textile Export Promotion Council or the Synthetic & Rayon Textiles Export Promotion Council as the case may be; (b) the total value of goods imported shall not exceed 1 per cent of the FOB value of made ups ex....