TaxTMI 
TaxTMI 
Prescribes duty on specified capital goods for the electronics industry
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....uch of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 40 per cent ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the second mentioned Act. TABLE Sl. No. Description of goods (1) (2) 1. AC/DC standards/sources 2. Angle lapper for revealing junction in semiconductor manufacture 3. Artificial ears/artificial mastoids 4. Automatic Vacuum coater, evaporator including Electron beam evaporation systems/sputtering unit, heat aided coater for depositing various metal films, metal oxides film and photoresist films 5. Automatic capacitance voltage measurement equipment, junction profiler....
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.... a combination thereof for Electrolytic Capacitors 26. Automatic welding machine for termination of plastic film capacitors (metallised and foil types) 27. Automatic wire cutting and stripping machine, with or without welding attachment 28. Automatic/Semi-automatic carbon track and terminal assembly machine for potentiometer 29. Bare-board continuity tester for PCB 30. Bevelling equipment or automatic contour generator for manufacture of piezo-electric crystals 31. Carbon and/or metal or resistive composition/cermet track writing/coating machine 32. Ceramic element punching machine for ceramic capacitors/cera­mic substrates 33. Cold chamber minus 30 degree centigrade and below 34. Colour analyser or white balance check....
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....ing 60. Metalisation plant or metal spraying equipment for plastic film capacitors/metallised plastic film for capacitors 61. Metallurgical microscope for semiconductor manufacture (magnification equal to or grater than 400) 62. Micro soldering unit (hot gas) for semiconductor manufacture 63. Monitor for plated thickness or vapour deposited thickness 64. Network analysers 65. Noise generators 66. Noise measuring and/or noise analysing equipment 67. Octave filter with or without amplifier and/or recorder attach­ments 68. Optical inspection station for in process inspection of semiconductor chips, devices and lead frames 69. Oscilloscope calibration system 70. Oxygen monitor to measure oxygen in gases used in the sem....
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....g or grinding or polishing or abrading or edge profiling machine or any combination thereof 95. Sinad meter 96. Solvent coating equipment used for final sealing of potentiometer and hybrid micro-circuit packages 97. Spin driers/rinser driers/scrubbing machine/reribbing machine for PCBs 98. Stacking or aligning or glueing machine for electronic component manufacture 99. Step and repeat cameras 100. Stereozoom microscope 101. Stroboscope 102. Temperature test system or oscillator test system for manufacture of piezo etetric crystals 103. Tension keters (upto 1 Kg.) or bond pull testers (upto 1 kg.) 104. Testing and measuring instruments for loudspeakers consisting of one or more of the following : (a) Level chart recorder....