TaxTMI 
TaxTMI 
Electronic Industry goods - Effective rate of duty
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....vered by List B of the said Table, the importer furnishes, at the time of importation, to the Assistant Collector of Customs, an undertaking to the efffect that : (a) the said imported goods shall be used for the purpose specified above; (b) the importer shall, within three months or such extended period as the Assistant Collector of Customs may, specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing such finished goods is situated, to the effect that the said goods have been used in the manufacture of the said finished goods; and (c) the importer shall pay, on demand, in the event of his failure to comply with (a) and (b) above, an amount equal to the difference between the duty leviable on such quanity of the said goods but for the exemption contained herein and that already paid at the time of importation: Provided that the goods specified against Sl. No. 14 of List B of the said Table, shall also be exempted from the whole of the additional duty of customs leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975). TABLE S.No. Chapter of the First Schedu....
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.... Semiconductor Devices. 15. 37, 70 High resolution photo mask Semiconductor devices, printed circuit boards, Liquid crystal displays. 16. 81 High Purity Chromium (99.99% and above) in the form of wire, strips, flats, ribbons or powder Semiconductor Devices, Mounted Piezoelectric Crystals, Electronic Valves and tubes, vacuum interruptor tubes. 17. 28 Selenium of purity of 99.99% and above Selenium Rectifiers. 18. 28, 29, 38 Electrolyte Etched or Formed Aluminium Foil, Electrolytic Capacitors. 19. 81 Indium Electronic grade Indium. 20. 32, 38 (i) Internal Dag (ii) External Dag Electronic Valves and Tube. 21. 76 Etched or formed Aluminium Foils Electrolytic Capacitors. 22. 39, 69, 73, 85 The following substrates in any form with or without tags: Potentiometers, Hybrid microcircuits, Printed components, semiconductor devices. (i) Phenolic/Polyamide/ SRBP (Synthetic Resin Bonded Paper) Substrates (ii) Enamelled steel substrates (iii) Glass epoxy unclad substrates (iv) Metal clad substrates (v) Ceramic/Alumina substrates 23. 74, 85 OFHC ....
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....) Photospin Glass 3. 28, 29, 34 Resist Stripper Semiconductor Devices, Printed Circuit Boards. 4. 28, 29, 32, 38, 71 Resistive, Conductive, Di-electric, Overglaze or solder pastes, compositions or inks in packing not exceeding 20 kg Hybrid Microcircuits, Potentiometers, Ceramic and Mica Capacitors, Conductive Rubber Switches/Key-boards. 5. 32, 37, 39 Solder Mask/Resist in ink or film form, with or without associated catalysts Printed Circuit Boards. 6. 39, 85 Polyethylene terephthalate file with ferro magnetic coating of thickness upto 0.005 inch with magnetic coating 50 to 180 microinch Floppy diskettes. 7. 28 Silicon Monoxide Lumps Liquid Crystal Displays, metal film resistors. 8. 47 Bleached or unbleached Sulphide paper pulp or wood pulp Paper Cones for Loudspeakers. 9. 28, 32 (i) Ferric Oxide of purity of 99% Ferrites. (ii) Manganese Manganic Oxide of purity of 99% and above (iii) Manganese Dioxide of purity of 99% and above (iv) Manganous Oxide (v) Nickel Oxide ....
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.... 15. 39, 69, 71, 76, 78, 85 (i) Aluminium wire with silicon or magnesium impurity of upto 2% Semiconductor devices. (ii) Gold wire with phosphorous or antimony doping (iii) Base solder (silver, lead, antimony based) (iv) Soft solder (lead, indium, silver based) (v) Gold tin alloy (vi) Preforms, discs, dots, rings, wafers, plates, repartitors of the following materials; (a) Aluminium silicon/silver coated or plated (b) Gold boron (c) Molybdenum (d) Lead-tin-solder (e) Silver antimony (f) Gold antimony (g) Silver Lead Indium (h) Silver Lead Antimony (i) Silver Lead Silicon An-timony (j) Solder (k) Le....
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....i) Ceramic beads (viii) Ceramic-glass packages (ix) Cap to Lead Assembles (x) Ceramic Pipes (xi) Lead frames, single or in roll form (xii) Housings (xiii) Brass ring Semiconductor devices, Resistors (other than Heating Resistors) Capacitors, Connectors, Hybrid Microcircuits, Printed components. 27. 85 Aluminium Leads Electrolytic Capacitors 28. 39, 48, 85 (i) Paper/Plastic cones (ii) Flat diaphragms Loudspeakers. 29. 85, 90 HT Cables X-ray Tubes. 30. 39, 74, 75, 76 Aluminium clad entry foil and back-up laminates Printed Circuit Boards. 31. 39, 85 (i) Polyolefins Tubes (ii) Etched Glass with or without Transducers Delay Lines. 32. 71 (i) Contact tape with pure Nickel base and Crown Gold alloy Relays, Switches. (ii) Contact tape with solder Diamond Back in fine silver (iii) Contact tape in silver or silver alloy with or without palladium with Gold overlay 33. 85 Testing Sockets Semiconductor Devices. 34. 38, 85 Silicon in the form of diffused wafers, discs or chips (with or without molybdenum disc) Hybrid microcircuit or semi-c....
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.... (xi) Sodium hypophosphate (xii) Culmo-Starter (xiii) Culmo-Brightner (xiv) Culmo AN (xv) Culmo IRL (xvi) Freon solvent TDA - 35 (xvii) Freon solvent TF (xviii) Diborane in argon (xix) Tin - Silver Antimony alloy 41. 71 Gold in the form of wire, ribbon, preform of purity 99.99% and above Semi-conductor devices. 42. 37 Photo Polymer Film Printed Circuit Boards, Liquid Crystal Displays. 43. 28 Chromium di-oxide Magnetic Inks or Magnetic Tapes. 44. 28 (i) Silicon Tetrachloride Semiconductor Devices. (ii) Palladium Chloride 45. 81, 85 Bismuth-Cadmium alloys in all forms Semiconductor Devices. 46. 28 Barium Carbonate of purity of 98% and above Ceramic Capacitors, Elect-ronic valves and tubes, Gas discharge tubes. 47. 74 Berrylium Copper foil Magnetic Sound Heads. 48. 39 (i....
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....pensions (like Corax L Sevacarb MT and AB carbon) in packings not exceeding 25 kg Potentiometers, magnetic tape. 58. 28, 38 Organic additives Electrodeposited copper foil for copper clad laminates. 59. 28, 29, 32, 38, 39, 71 (i) Polyvinyl butyral Potentiometers, ceramic capacitors. (ii) Xylok 225/Aralok 225 60. 29 Ethylene glycol monomethyl ether or its formulations Semiconductor devices. 61. 28,29, 35, 25, 38 (i) Hydroxy Propylmethyl Cellulose (ii) Aluminium oxide Ceramic capacitors, Ceramic substrates/rods. 62. 85 Parts of electron Guns Electron Gun Television picture tubes or Cathode Ray Tubes. 63. 28, 68 (i) Tantalum Neodyme oxide (ii) Neodyme oxide(iii) Strontium carbonate Ceramic Capacitors. 64. 29, 39 Ethane VG (Trichloro ethane) Deflection components. 65. 28, 31, 70, 74 (i) Suspension of Aluminium oxide in binder (ii) Suspension of Tungsten Powder and Alumiunium oxide in binder (iii) Tungsten Rhenium Wire (iv) Triple Carbonate suspension of calcium, barium, strontium in binder Electron guns and electron gun parts. 66. 81 ....
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....rs, Heat Sinks, cassettes, parts of cassettes, T.V. tuner, telescopic antenna, Gas discharge tubes. 76. 72, 73 (i) Kovar Alloys in all forms (ii) Nickel Iron Cobalt Alloy in all forms Semiconductor Devices, Electronic valves and tubes, Transistor Headers, Glass to Metal Seals, Lead Frames, Cast Alloy Permanent Magnets, Hybrid Microcircuits, Gas discharge tubes. 77. 80 Tin foil or Tin Alloy Foil Capacitors, Resistors (other than Heating Resistors). 78. 76 Aluminium of purity 99% or above in the form of wire, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes Cans or Leads for Electrolytic Capacitors, Semiconductor Devices, Capacitors, Capacitor grade Metallised Plastic films, Potentiometers, Disc covers for electrolytic capacitors. 79. 39 Copolymerised Vinyl Chloride, Vinyl Acetate and Vinyl Alcohol Magnetic Tapes. 80. 81 Cobalt Cast Alloy Permanent Magnets. 81. 74 Beryllium Copper rods/ strips/sheets/wire/foils with or without plating Connectors, Relays, Switches, Gas discharge tubes. 82. 75 Nickel (unwrought) Cast alloy permanent magnets. 83. 79 Zinc wire of purity o....
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....as discharge tubes. 101. 32, 39 Epoxy based paints, inks, varnishes, lacquer or colour coding materials along with their thinners, removers, strippers Gas discharge tubes. 102. 28, 38, 39, 75, 80 (i) Nickel Sulphamate, nickel sulphate (ii) Nickel anode (iii) Ethyl acetate (iv) Silver cyanide Gas discharge tubes. 103. 72 Soft iron rods/bars/tubes upto 10 mm thickness with dimensional tolerance of +0.01 mm Gas discharge tubes. 104. 28, 39, 68, 70, 73, 81, 82 (i) Boron dopant (ii) Metallurgical grade silicon 98.5% purity and above (iii) Phosphorous dopant (iv) Aluminium oxide dressing sticks (v) Silicon carbide dressing sticks (vi) Silicon carbide abrasive powder (vii) Slow cure epoxy (viii) Graphite heater and graphite top/bottom (ix) Graphite zone parts other than in S. No. (viii) above (x) Quartz bell jar(xi) Quartz tube (xii) Fused quartz crucible (xiii) Tungsten rod (3mm dia) (xiv) Tungsten wire (0.3 mm dia) (xv) Molybdenum wire (xvi) Antimony dopant (xvii) ID saw blades (xviii) Steel wire for wire saw (xix) Roller for wire saw Undiffused silicon wafers. 105. 39, 48, ....
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....ses, covers (ii) Glass Bulbs (iii) Glass Bases (iv) Nickel Eyelets (v) Springs (vi) Solder wire 25 SWG or thinner (vii) Chromium Pellets Mounted Piezoelectric crystals. 115. 39, 85 (i) Formers, Bases, Bobbins (ii) Holders, Brackets (iii) Shielding Cases, Cans RF/IF coils or Transformers or deflection components. 116. 28, 29, 32, 38, 39, 68, 74 (i) Copper plating salts, their brightners, levellers, conditioners, replenishers, stabilizers (ii) Alkaline etchant solution/salt (iii) Black Oxide Coating, (Microtech) solution/salts, predip solution/salts, palladium catalyst solution/salts (iv) Desmearing agents (v) Fluboric acid Printed Circuit Board. 117. 38, 68, 85 Graphite jigs/blocks/rods or plates Semiconductor devices, electronic valves and tubes, glass to metal seals, transistor headers and mono-crystalline silicon ingots/wafers. 118. 72 Stainless/heat resisting steel wires of size thinner than 0.31 mm dia (30 SWG) Potentiometers. 119. 74 Brass pipes/tubes of thickness of 0.2 mm to 0.3 mm (30 SWG) with OD of 2.5 mm to 13 mm Telescopic antennas. 120. 71, 85 Silfos wire/gate wi....