In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts following the goods of the description specified in column (3) of the Table below and falling within the heading, subheading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:-
Table
(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use;
(ii) loud speakers, without housing, having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm., for telecommunication use; or
(iii) line telephone handsets.
Explanation. - For the purposes of this entry, "digital still image video camera" means a digital camera not capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence using the maximum storage (including expanded) capacity.
(i) other than camera or camera module of cellular mobile phones;
(ii) transmission apparatus other than apparatus for radio-broadcasting
or television;
(iii) transmission apparatus incorporating reception apparatus; or
(iv) portable receivers for calling, alerting or paging.
(1) electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches);
(2) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts;
(3) electro-mechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts;
(4) plugs and sockets for co-axial cables and printed circuits;
(5) connection and contact elements for wires and cables;
(6) wafer probers
(i) proximity cards and tags;
(ii) electrical machines with translation or dictionary functions.
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Amended by Notification No. 133/06-Cus., dt.30.12.2006 and Notification no. 26/2007 Cus. Dated 1/3/2007, No. 15/2012-Cus, dated 17/03/2012, No. 67/2017 - Dated 14-7-2017, No. 39/2018 - Dated 02-04-2018