In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of Table below, and falling under the Chapters or heading or sub-heading or tariff items of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India for use in the manufacture of the finished goods specified in the corresponding entry in column (4) of the said Table, from so much 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,-
(a) nil in the case of the imported goods specified in List A;
(b) 5% ad valorem in the case of the imported goods specified in List B;
Provided that 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.
Provided further that nothing contained in this notification shall apply after 30th September, 2024.
Table
(b) Photo Polymer Film;
(c) High Resolution Photo Plates; Photomask Substrates;
(d) High resolution photo mask;
(e) Plastic Film for Wafer Dicing;
Graphite Jigs / Block/ Rods / Plates; Dicing blades / wheels; Tungsten filament and or parts thereof; Tungsten Wire / Rod; Colour Paste and Diffusants; Silver conductive paste / Suspension; Palladium Wire; n-Butyl Acetate; Bonding Tools;
(f) Phosphoric acid (MOS/CMOS, electronic grade); Hydrogen peroxide (MOS/CMOS, electronic grade);
(g) Tin silver antimony alloy in any form;
(h) Buffered Oxide Echants;
(i) HDPE; LDPE; Poly propylene;
(b) Polyvinyl Alcohol, Polyisobutylene, Chlorosulphonated/Chlorinated Polyethylene;
(c) High speed spindles of more than 10,000 RPM; silicon carbide hollow heating rods, with or without perforations; Heating coils (made of kanthal wire suitable for 13750 C dia 1 mm); Cobalt oxide (99% pure); Conveying trays (335 X 340 X 30 mm Alumina / cumulite); Setting batts (320 X 320 X 15 mm alumina / cumulite); Alumina sandwiched silicon carbide plate (340 X 170 X 15 mm alumina / cumulite); Magnesium oxide; Cupric oxide; Miraflow-A (polycarbon acid); Chloropolyethylene (CPE); Temperature measuring rings
(b) Polyurethane lapping pads
(b) Pelladium copper contact tapes;
(c) Soft magnetic iron strips
"Explanation.- For the removal of doubt, "plan plastic film" includes Biaxially Oriented Polypropylene (BOPP) film;
(c) T-yoke
(b) Rayon or Silk cover Litz wire of the following sizes -
(i) 6, 8, 12 and 24 strands with each strand diameter 0.03 mm;
(ii) 6 or 9 strands with each strand diameter 0.04 mm
(b) Coated/uncoated electro-galvanised CRCA/ mild steel/ stainless steel in the form of sheet / strip /wire/coils
(b) Glass Epoxy Copper clad laminates or Paper Phenolic Copper clad laminates;
(c) Aluminium based Copper clad laminate;
(d) Copper based Copper Clad Laminate
(b) Polywax (c) Tin coated CRCA sheets
(b) Needle and springs
(b) Grinding wheels (metal bond, resin bond, diamond wheel, Conc 50-100%, grit D15-D30- 400 mesh)/slicing wheels;
(c) Conveying trays/super refractories/ pusher tiles/ ceramic saggers; Grinding steel balls (hardness 5860%, carbon minimum 0.15%, chromium 1-1.2%); Steel balls;
(b) Rubber belts /ring upto 150 mm;
(c) Acetal plastic powder/ resin /granule;
(d) Capstan shafts, sintered bush, rubber belts
(ii) Palladium make up solution
(iii) Palladium Additive
(iv) Palladium replenisher
(v) Palladium Anode Polariser
(vi) Liquid crystal polymer (LCP)
(vii) Palladium electroplating salt
(viii) Polybutylene terephthalate
7419 80 90
74
(ii) Braided copper wire
(iii) Copper nickel Alloy with layer of palladium Copper with or without an intermediate layer of cooper in strips/coil form.
3902 9000
3902 3000
3824 90 00
(ii) Polyalphaolefin
(iii) Thermoplastic elastomer
(iv) Organoclay gellant
76
(ii) Ceramic evaporation boats
(iii) Graphic foil
(ii) PCT (Poly chlorinated terphenyls)
(iii) Stanyl
LIST B
(b) Molybdenum Sillicide/Molybdenum disillicate heating elements; conveying trays; saggers
Notification No. 25/99-Cus., dated 28-2-1999 as amended by Notification No. 60/99-Cus., dated 11-5-1999 , No. 20/2000-Cus., dated 1-3-2000 No. 54/2000-cus., dated 4-5-2000. No. 20/2001-Cus, dated 01-03-2001, Notification No.26/2002 dt.01.03.2002 and Notification No 57/2002-cus dated 31-5-2002 and Notification No. 108/2002-Cus., dated 10-10-2002, No. 8/2003-Cus, dated 13-1-2003; No. 28/2003-Cus, dated 1-3-2003; No. 9/2004-Cus, dated 8-1-2004; No. 70/2004-Cus, dated 9-7-2004; No. 22/2005-Cus, dated 1-3-2005; No. 25/2008-Cus, dated 1-3-2008; No. 20/2010-Cus, dated 27-2-2010 and No. 14/2011-Cus, dated 1-3-2011, No. 117/2011-Cus, dated 29/12/2011 No. 16/2012-Cus, dated 17/03/2012,