TaxTMI 
TaxTMI 
Exemption to specified goods imported for manufacture of specified goods
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....said Customs Tariff Act, subject to the following conditions, namely:- (i) an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India or a Joint Director in the Directorate of Industries of the Government of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the goods in question are required for the purpose specified above and recommends grant of the above exemption: Provided that this condition shall not apply in the case of goods imported against supplementary import licences; (ii) The importer shall, by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, bind himself to pay, on demand, in respect of such goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such goods but for the exemption contained herein and that already paid at the time of importation. THE TABLE Sl. No. Chapter of the First Schedule ....
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....with or without additives Capacitors, Semi-conductor Devices, Liquid Crystal Displays, Electronic Valves and Tubes, Resistors (other than Heating Resistors) Loudspeakers, Compass, Tape Deck Mechanism, Deflection Components, Connectors, RF/IF Coils or Transformers Magnetic Tape, Relays, Potentiometers, Switches, Capacitor grade metallised plastic film. 14. 39 Epoxy/Epoxide Resins, Compounds or encapsulants with or without fillers and/or other additives such as Thinners, Hardners, Accelerators, Fire Retardonts, etc. Capacitor, Semiconduc-tor Devices, Liquid Crystal Displays, Electronic valves and Tubes, Switches, Relays, Glass Epoxy Laminates, Line and Wave Traps Potentiometers, Silicon Crystals or Silicon wafers, connectors, RF/IF coils or Transformers, Resistors, (other than Heating Resistors) Deflection components, Loud-speakers, magnetic Heads, DC Micromotors, Paper Cones/Spiders/ Dust Caps for loudspeakers, Piezoelectric Crystals Hybrid Microcircuits, Printed Components. 15. 39 (i) Acetal copolymer Semiconductor Devices, Electronic Valves and Tubes, Cassettes, Magnetic Tape Resistors (other than Heating Resistors) Capacitors, Con....
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....ves and tubes, pick-up cartridges Stylii, X-Ray Tubes, DC Micro-motors of voltage rating upto 13.5 volts and not exceeding 20 watts rating, cast Alloy Permanent magnets, Switches, Relays, Transistor Headers, Glass to metal seals, Lead frames, Resistors (other than Heating Resistors) Magnetic Heads, Mounted Piezoelectric crystals, Potentiometers, connectors Hybrid Micro-circuits, Printed Components. 25. 81, 85 Tantalum, wrought in all forms and articles thereof Solid Tantalum Capacitors, Electronic Valves and Tubes. 26. 81, 85 Molybdenum and molybdenum alloys, wrought in all forms and articles and parts thereof Electronic valves and tubes, X-ray tubes, Semiconductor Devices, Resistors and Resistive Arrays (other than Heating Resistors), Mounted Piezoelectric crystals. 27. 81, 85 Tungston and Tungston alloys, wrought in all forms, and articles thereof Electronic Valves and tubes, Semiconductor Devices, Resistors and Resistive arrays (other than Heating Resistors) Mounted Piezoelectric Crystals. 28. 81, 85 Bismuth-Cadmium alloys in all forms Semiconductor Devices. 29. 39 Polyviny....
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....(i) Tin foil or Tin Alloy Foil Plastic film capacitors, Mixed Dielectric capacitors, Resistors (other than Heating Resistors) Mica Capacitors. (ii) Tin Alloy Wire 39. 74 Berrylium Copper Foil Magnetic Sound Heads 40. 76 Aluminium of purity 99% or above in the forms of wire, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes Cans or Leads for Electrolytic capacitors semiconductor devices, capacitors, Deflection components, capacitor, grade Metallised Plastic films, connectors, Relays, Switches, Potentiometers. 41. 38, 39 Chalk loaded Epoxy Resin Magnetic Heads, Tape Deck Mechanisms, Deflection Components. 42. 39 Cop dymerised Vinyl Chloride, Vinyl Acetate and Vinyl Alcohol Magnetic Tapes, Ferrites 43. 48 (i) Electrolytic Capacitor/ Con-denser Tissue paper (i) Electrolytic capacitors (ii) Plastic Film and Mixed Dielectric Capacitors. (ii) Plain/single or double Metallised Capacitor Tissue paper 44. 76 Etched or Formed Aluminium Foil Electrolytic Capacitors ....
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.... (ii) Polyethylene adduct and non-ionic surface acting material (ZUSOPLAST) lubricant. 58. 79 Zinc wire of purity 99.9% Plastic film capacitors, mixed dielectric capacitors. 59. 79 (i) Zinc (electroplating grade) Tape deck mechanisms, potentiometers. (ii) Zinc alloy (ZAMAX, MAZAK) 60. 74 Electrolytic tough pitch (ETP) Copper wire and wire rods. Lead wire for electronic components, resisters (other than heating resisters) potentiometers, capacitors. 61. 74 Brass profiles and spring brass wires and strips (including strips in coil form) Connectors, switches, relays. 62. 74 (i) Solder plated brass strips upto 100mm width. Potentiometers, connectors, switches, relays. (ii) Silver plated brass strips upto 100mm width. 63. 39 Double metallised plastic film Plastic film capacitors, mixed dielectric capacitors. 64. 39 Polyurethane resin/moulding powder Tape deck mechanisms. &nb....
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....evices. 73. 39 Polysulphone moul-ding powder Deflection components. 74. 39, 40 (i) Polyphenelene sulphide Deflection components. (ii) Polyaryl sulphone. Tape deck machinisms, switches. 75. 39 Melamine formaldehide Capacitors. 76. 28, 29, 39, 71, 74, 76 (i) Lead oxide (litharge) of purity 99.8% or above. Piezealectric elements, transducers. (ii) Titanium dioxide of purity 99% or above. (iii) Reactive alumina super ground (iv) Neodynium oxide (v) Liquidising binders (vi) Aluminium powders of purity 99.9% or above (vii) Aluminium foil (Adhesive coated) for thermal bonding (viii) Copper band, silver plated (ix) Furoic acid 77. 29, 32, 34, 39, 48, 70 The following items: Co....
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....bsp; (vii) Rubber glue/emulsion (viii) Polymethacrylate resin emulsion (ix) Polyvinyl acetate compound adhesive (x) Copper-cadmium braided wire (xi) Self solding/ self bending aluminium wire. 82. 32, 39, 76 (i) Polyester glue Reflection components. (ii) Unsaturated polyester resin (iii) Polyester foil, 0.006 mm thick (iv) Aluminium foil, 0.01 mm thick (v) Gold bronze powder 83. 39, 71, 74 (i) Gold plated twisted wire unto 0.4 mm dia Delay lines (ii) Tin plated copper wire upto 0.4 mm dia (iii) Epoxy solder glue 84. 74, 76, 73 (i) Pure iron of 99.99% purity or above Cast alloy permanent magnets. &nbs....
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.... magnetic tape (ii) Xylol (iii) Cyclohexanene 88. 39, 71, 76, 78, 85 (i) Glue solvent resin in aliphatic alcohol Semiconductor devices (ii) Platinum Rhodium wire (iii) Aluminium wire with silicon or magnesium impurity of upto 2% (iv) Gold wire with phosphorus or antimony deping (v) Base solder (silver, lead, antimony based) (vi) Soft solder (lead, indium, silver based) (vii) Gold tin alloy (viii) Preforms, discs, Dots rings, wafers, plates, repartitors of the following materials (a) Aluminium silicon (b) Gold boron (c) Molybdenum (d) Lead-tin solder ....