CHAPTER 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
NOTES :
1. This Chapter does not cover :
(a) millstones, grindstones or other articles of Chapter 68;
(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) vacuum cleaners of heading 8508;
(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
(g) hand-operated mechanical floor sweepers, not motorised (heading 9603).
(In note 1 clauses (e) and (f) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
[OLD(e) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
(f) hand-operated mechanical floor sweepers, not motorised (heading 9603).
]
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480.
(In note 2 para has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
[OLDSubject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.
]
Heading 8419 does not, however, cover :
(a) germination plant, incubators or brooders (heading 8436);
(b) grain dampening machines (heading 8437);
(c) diffusing apparatus for sugar juice extraction (heading 8438);
(d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
(e) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading 8422 does not cover :
(a) sewing machines for closing bags or similar containers (heading 8452); or
(b) office machinery of heading 8472.
Heading 8424 does not cover ink-jet printing machines (heading 8443)
[OLD(heading 8443 or 8471)
].
(Amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
3. A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning centers), which can carry out different types of machining operations either :
(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centers),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5.(A) For the purposes of heading 8471, the expression "automatic data processing machine" means machine capable of :
(i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and
(iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
(C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :
(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other units; and
(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 8471.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.
(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C):
(i) printers, copying machines, facsimile machines, whether or not combined;
(ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera recorders;
(v) monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
(Note 5 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
[OLD5. (A) For the purposes of heading 8471, the expression "automatic data processing machines" means :
(a) digital machines, capable of (1) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run;
(b) analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;
(c) hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions :
(a) it is of a kind solely or principally used in an automatic data processing system;
(b) it is connectable to the central processing unit either directly or through one or more other units; and
(c) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
(C) Separately presented units of an automatic data processing machine are to be classified in heading 8471.
(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading 8471.
(E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
]
6. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.
7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
8. For the purposes of heading 8470, the term “pocket-size” applies only to machines, the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm.
9.(A) Clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expressions "semiconductor devices" and "electronic integrated circuits", used in this Note and in the heading 8486. However, for the purposes of this Note and heading 8486, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light emitting diodes.
(B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
The expression "flat panel display" does not cover cathode-ray tube technology.
(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
(i) the manufacture or repair of masks and reticles;
(ii) assembling semiconductor devices or electronic integrated circuits; and;
(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.
(Note 9 has been inserted vide Finance Bill 2006 w.e.f. from 01/01/2007)
SUB-HEADING NOTES :
1. For the purposes of sub-heading 8471 49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in Note 5(C)
[OLDNote 5(B)
] to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
(Sub-heading note 1 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
2. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
EXEMPTION NOTIFICATIONS
Exemption to specified goods falling under Chs. 82,84,85 or 90:
[Notfn. No. 25/02-Cus., dt. 1.3.2002, as amended by Notfn. No. 57/02-Cus., dt. 13.5.2002, Notfn. No. 28/03- Cus., dt. 1.3.2003, Notifn. No. 69/03-Cus., dt. 30.4.03, Notifn. No. 8/04-Cus., dt.8.1.04, Notifn No.71/04- Cus., dt. 9.7.2004 and 23/05-Cus., dt. 1.3.2005].
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(2) of the Table below, and falling under Chapters 82,84,85 or 90 of the First Schedule to the Customs Tariff Act,1975(51 of 1975), when imported into India for use in the manufacture of the finished goods specified in the corresponding column(3) of the said Table, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule.
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.
TABLE
| S.No. | Description of imported goods | Description of finished goods |
| (1) | (2) | (3) |
| 1. | UV Exposure Frame / Double sided UV Exposures | PCBs; Resistors; Potentiometers |
| 2. | High vacuum frequency adjusters; Seam sealers ;High vacuum base plating system; Lapping machine; Crystal blank sorter; Die bonder ; Pick and place machine; IR Reflow ovens; Tape and Reel Packing Systems; SMD oscillator ATE (Automatic test equipment); SMD Crystal ATE (Automatic test equipment); X-Ray Goniometer /Piezo Goniometer; Slurry Saws | Crystals; Oscilators; capacitors; EMI/RFI Filters; LED Indicator Lamps and Display System. |
| 3. | Automatic Pin /Lead cutting /forming/ lapping machine & parts thereof | Relays of contact rating upto 7 amperes; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems. |
| 4. | Transfer moulding press & parts thereof; Stamping machine; Optical comparator; Marking/Printing/Taping/ Testing machine or any combination thereof | Semiconductor devices; Capacitors; PCBs; EMI/RFI Filters; LED Indicator Lamps and Display Systems. |
| 5. | Wire wrapping machine/ wire wrapping tools | Relays of contact rating upto 7 amperes; PCBs; Capacitors, EMI/RFI Filters; LED Indicator Lamps and Display Systems. |
| 6. | Automatic/semi automatic coil or foil or wire winding machine; Automatic/Semi-automatic Epoxy injection /Epoxy Coating / Encapsulating/ Micro-dispensing equipment; Automatic solder dipping machine / Lead welding Machine; Hotmelt /Adhesives Applicator ; Pin insertion machine; Caulking machine; Slicing machine; Polishing Machine; | Extra High Tension/Fly Back Transformer; Deflection yokes; Relays of contact rating upto 7 amperes; Resistors, Potentiometers; Plastic Film Capacitors; Coils; Hellipots EMI/RFI Filters; LED Indicator Lamps and Display Systems. |
| 7. | Automatic assembling machine | Connnectors; Relays of contact rating upto 7 amperes; Resistors; Potentiometers, EMI/ RFI Filters; LED Indicator Lamps and Display Systems. |
| 8. | High precision eyeletting machine with automatic mechanism for eyelets with shank diameter less than 0.065 inch | Switch of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Potentiometers |
| 9. | High precision automatic/semi automatic rivetting machine for contact assembly with rivet shank diameter less than 0.125 inch; Cold loading machine; Laser marking/printing machine ;Torque gauge or meter (not exceeding 250gm -cm) ; Calibration conosoles; Automatic inspection stations ; Histeric / Magnetic permeability tester; Dielectric tester; De-ioners ; Flux meter for clean room; Automatic contact welding machine | Relays of contact rating upto 7 amperes; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems |
| 10. | System of alignment of SMD components(RAL system) | SMD components |
| 11. | Pick and Place machines; Automatic Assembly line including welding, soldering, Encapsulation, Filling and Drying | Variable Resistors; Quartz crystals; PCB assembly |
| 12. | Automatic component insertion/placement/ mounting system with or without one or more of the following items:-
a) Component Sequencer
b) Control Terminal
c) Program generator
d) Jumper forming and insertion | Relays of contact rating upto 7 amperes; PCB assembly |
| 13. | Automatic/semi-automatic crimping machine/hand crimping tools; Automatic temperature controlled precision moulding press for encapsul ation ; Automatic head tinning machine/automatic end tinning machine; Automatic wire cutting and stripping machine, with or without welding / twisting attachment including thermal wire stripper; Capacitance discharge welding machine with power supply and weld head with maximum energy setting upto 1000 watts per second. | Relays of contact rating upto 7 amperes; Resistors; Potentiometers |
| 14. | Direct and back geared miniature punch presses suitable for mounting on assembly tables; Multislide punching and forming machine | Relays of contact rating upto 7 amperes; Switches of contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Resistors; potentiometers |
| 15. | Capper / capping equipment & parts thereof; Carbonising / metallising or combination machines; Machine for blending or pressing or spraying of resistive compositions or films; Vacuum coater ; evaporator; sputtering unit ; heat aided coater for depositing various metal /metal oxide/ photo resist films; Triple roll mills / ball mills; Machine for board cropping, piercing, tagging or a combination thereof; Machine for carbon track and terminal assembly; Automatic colour coding machine with auto feeder; High precision pneumatic / hydraulic press with variable steps and variable capacity suitable for mounting on assembly tables; Printer for thick films ; Screen washer; Resistor coating machines ; Markers ; Vacublast apparatus ; Transfer systems / feed systems ; Substrate breaking machine ; Rotary table riveting machine ; Stacking machine ; Tag closing / tag insertion machine ; Grease applicator; Automatic/semi automatic assembly lines for resistors and potentiometers; Slitting / cutting machine, CNC or non CNC; Jigs and fixtures for production of resistors and potentiometers; Motion control systems; Precision Injection moulding station; Cleaning , deburring, surface finishing , polishing and vibratory finishing equipment; Microprocessor based AC resistance welding controllers; Microprocessor based DC high frequency resistance welding controller; Carbon track moulding systems incorporating compression moulding machines; Automatic rider block assembling machine | Resistors; Potentiometers; Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems |
| 16. | Automatic Spraying Equipment; Automatic clearing, Brushing, drilling, Short Clearing, Test Equipment for elements; Automatic mixing, dosing, resin filling equipment ; Capacitor grade roll Metalliser (Aluminium / Zinc - Aluminium) ; Non destructive capacitor (X-Ray) Testing Machines; Embossing and taping machines; Embossed carrier tape forming machine; Ageing, Testing & Sorting or Impregnation machine; Stacking or aligning or glueing machine; Ultrasonic welding machine including plastic welder | Capacitors; EMI/RFI Filters; LED Indicator Lamps and Display Systems |
| 17. | Annealing Furnace; Hydraulic Press; Press Die; Blackening Furnace for Mask; Blackening Furnace for Frame; Frame & Clip (FC) Welder; Mask & Frame (MF) Welder; 4th Pin Welder; Mask baking Lehr; Q Check Gauge; Mask Washing and Drawing; Screen Matrix Screen Coating (SMSC) Machine system; Screen Matrix (SM) Lighthouse; Screen Coating (SC) Lighthouse; Lighthouse Lenses; Ball Mill; Aluminising Machine Pumps; FP Machine; Maskwash & seal surface wash system; Gas combustion equipment for Lehr (e.g., Burners, Flame supervision relays etc.); Mionite Parts for Jigs; Automatic Machines for pounding; Frit leak testing and ultrasonic vibration; Automatic loader/ unloader; Re-circulation fans; Temperature recorders; Gun Seal Machine; Gun and Bulb loader; Bulb Unloader; Single Head Gun sealing Machine; Drive Gear box, Bull Gears, Drive Chain, Drive Track, Drive Motor, Drive inverter power rail, Current collector trolley; Rotary Vacuum pump, Diffusion pump, Tube adapter, Vacuum Switch; Automatic Getter Flashing Machine including unloader and transfer; Gun Washing Machine; Spot welder; Weld checker; HV Power Supply; HV Induction Transformer; HV DC Transformer; CRT Sockets; Surge Absorbers; DC Power Supplies; Rotary Test Sets; Final Performance Testers; Raster Aging Unit; Semiautomatic Integrated Tube Component (ITC) Machine with Camera System; Beam Scanner; Single Head Tester; Universal CRT Tester; Landing Measurement equipment; Color Analyser; panel surface coating equipment; bucket elevator; belt conveyor; shuttle conveyor system; sand dryer and accessories; screener; raw material bin and silo, cyclone separator and dust collector; vibratory feeder; rotary distributor; air knocker; weighing scale system and accessories; load cells; screw feeder; raw material mixer; jaw crusher; metal detector; magnetic separator; raw material hoists and elevators; furnace and forehearth refractory; refractory mortar; furnace control system and accessories; furnace reversal system; pyrometer; furnace combustion system with burners; control system and accessories; fuel supply metering and reversal system; combustion and cooling air fan system; combustion air metering and control system; natural gas-LPG air mixer system and accessories; glass level controller and accessories; oxygen bubbling system and accessories; platinum lined bubbler tubes; high temperature CCTV system; thermox analyzer; oxygen sensor; glass laboratory equipment; components of platinum & rhodium including thermocouples, gobbing stirrer, coplaner stirrer, bowl well liner, orifice ring & accessories; molybdenum frame for stirrer; stirrer mechanism and accessories; Feeder mechanism and accessories; shear mechanism and accessories; hydraulic press, accessories, tools and spare parts; hydraulic power unit and accessories; press table and base and accessories; ram assembly and accessories; gob wiper; gob spanker; air former system; basket valve; shell transfer system; turn over system; take out system; gob weight measuring and control system; pin sealer and accessories; pin sealer body and base; oscillator and control system; button sealing machine; ware auto loader and unloader system and accessories; annealing lehr and accessories; ware dimension control gauges and accessories; hot end gauge; combination gauge; inside contour gauge; outside contour gauge; periphery and out of flat gauge; metal master for gauges; LVDT sensor; laser marking system; lap grinder and polisher and accessories; drum grinder and polisher and accessories; edge grinder and polisher and accessories; pad grinder and accessories; washer and dryer system; transfer conveyor; hydraulic power system for grinding and polishing equipment; slurry system including tanks, agitators, pumps, separator and accessories; process control computer with accessories, cables and software; trolley conveyors and hangers; mold blasting machine; mold 5-axis machining center and tools and accessories; mold 3-axis machining center and tools and accessories; mold surface grinder machine and tools and accessories; mold NC lathe machine, ware 3D measuring machine and accessories; mold plunger, shell, ring and bottom casting; mold assembly including plunger, shell, ring, bottom and accessories | CDT/Cathode Ray Tubes; glass shells/parts of cathode ray tubes/CDT |
| 18. | Conveyorised Microprocessor controlled wet process lines; Microprocessor controlled surface preparation machine; CNC Controlled drilling / routing Multispindle Machines; Vacuum Hot & Cold / Multilayer Presses; PCB cleaning equipment; Conveyerised UV Curing Equipment; Semiautomatic / Automatic Screen Printing Machinery; Dry Film Laminators; Solder Mask Curtain Coating Machinery; Automatic Computerised Plated through Hole Copper Plating Plants; Conveyerised double sided Etching Machines; Conveyerised double sided Resist Stripping Machinery; PCB Scrubbing/ Deburring Machinery; Conveyerised double sided developer; Multi-layer Board (MLB) Desmearing Plant; Optical high speed drilling machines; Hot Air Levelling Machines; Plating Thickness Measuring Equipment; Bare Board Tester; Saw Cutter; Microscope Projectors; Graticule Lenses; Filtering Units for Chemical Solutions; Pollution Control Equipment; Automatic Optical Inspection Equipment / Inspection System; Effluent treatment modular plant for cyanide, arsenic and other heavy metals; Electroplating/ Solder Plating equipment; Monitor for plated thickness or vapour deposited thickness/ Thickness Tester; Coating; and bare board taster. | PCB |
| 19. | Annular Wafering / Lap cutting /Multiblade Wafering Machine; Automatic Crystals Frequency Plating System or Automatic Vacuum Coater for frequency adjustment; Automatic Lapping Controller; Automatic Screen Printing Machine; Automatic Vacuum Coaters, Evaporator including Electron Beam Evaporation Systems / Sputtering Unit, Heat aided Coaters for depositing Various Metal Films, Metal Oxide Films and Photo Resist Films; Bevelling Equipment or Automatic Contour Generator; Blank Cleaning and Etching System; Crystal Impedance Meter; Microprocessor Controlled Auto Temperature Charactor Tester; Network Analyser; Silicon/ Quartz Crystals/ Wafer Lapping or Grinding or Polishing or Abrading or Edge Profiling Machine or any combination thereof; Quartz Crystal Slicing Machine; Vibration Testing Machine with Auto frequency Changes ; Laser Marking or Punching Machine; Particle Counter for Monitoring dust count in clean room; Sealing Equipment | Mounted Piezo Electric |
| 20. | Rotary Kiln; Spray Dryer; X-Ray Fluorescence (XRF) Analyser ; High Static Press; Inline Grinding Machine with washing system; Air Gap Cutting Machine; Lapping and Polishing Machine; Dust level monitor/fume hood/dust precipitator; Ovens/Furnace/Heaters including forced air or inert atmospheric hydrogen or vacuum baking /sintering /cycling type | Ferrites |
| 21. | Resistance meter; Puncture Tester / voltage withstand Tester; Bump tester ;Cross talk tester; Convergence setting jigs; Burn in / life tester; CoronaTester; FBT Tester; Heat Distortion tester; Vibration Tester; EHT Meter; EHT Probe; Turns counter | Extra High Tension/Fly Back Transformer; Deflection Yoks; Relays of contact rating upto 5 Amperes; Resistors; Potentiometers |
| 22. | Helixing / groove cutting machine; Noise meter / noise analyzer; Digital multi meter ( 5 ½ digits and above); High accuracy LCR bridges; Precision Voltage and Current sources; Precision Multi Function Calibrators; High accuracy resistance measuring apparatus; Precision dimensional measuring apparatus; General Purpose Interface Bus (GPIB)/ IEEE 488 interface cards for control of measuring instruments; Data acquisition systems for monitoring and control of physical and electrical parameters; Temperature, humidity monitoring and data logging and charting equipment; Multiplexers and switching matrices to be used with electronic measuring equipment; Computer controlled power supplies for use in testing; Hot and cold chamber for testing; Thermal shock chambers; Burn in chamber for screening of components; Temperature controlled oil bath; Partial discharge testers; Surge testing equipment including Surge generator, computer control station and discharge monitoring equipment; High and low frequency impedance analysers; Potentiometers value testing machines; Viscometers; Temperature measurement, thermocouples and profiling apparatus; Laser scribing, cutting, welding, trimming and marking equipment; Cermet value testing machine; Wiper forming machine; Wiper wire straightening machine; Automatic machine for inserting lead screws into potentiometer housing; Machine for rotation of potentiometer shaft during testing; Resistance comparator / Decade resistance standard or decade capacitance standard; Dispenser; Centrifuge; Automatic welding or coating or stamping machine; Carbon and /or metal or resistive composition / cermet track writing / coating machines; Laser trimmer/laser trimming system with handlers, tools and accessories or any combination thereof; Infra Red radiant dryers; Cap to lead welding machines; Temperature controlled ultrasonic solder baths; Solderability testing machine | Resistors; Potentiometers, EMI/RFI Filters; LED Indicator Lamps and Display systems |
| 23. | Forming machine for manufacture of formed oil; Assembly machine; Packing machine; Measuring and testing equipments; Stitching machine; Winding machine; Combined Stitching machine and winding machine; and Lead tab making machine | Electrolytic Capacitors; Formed Foil |
| 24. | Machines for sealing or hot tin dipping or taping; Measuring and testing equipment | Surge Absorbers, EMI/RFI Filters; LED Indicator Lamps and Display systems. |
| 25. | CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines comprising of injection moulding machines, metallisers, UV bonding station, inspection station, printing machines (screen and offset), mastering equipment with laster beam recorder, electroplating equipment, stamper punch and back polishing equipment | CD/CD-R/DVD/DVD-R |
| 26. | High speed precision press (400 strokes per minute or above); and optical comparators | Electronic components |
| 27. | Histeric or permeability tester; de-ioners | Relays. |
| 28. | Handler and their accessories | PCB assemblies |
| 29. | Automatic test and inspection equipment | PCB assemblies |
| 30. | press including high speed precision press (400 strokes per minute or better) | Connectors, resistors and potentiometers, soft ferrites switches, tape deck mechanism, DC micromotors, loudspeakers |
| 31. | Printing including bandoleering machines; ink jet printing machines and other printing machines | Resistors, capacitors, semiconductors, connectors, relays, switches |
| 32. | Automatic sorter or handler | Resistors, capacitors, semiconductors, connectors, relays, switches |
| 33. | Automatic/semi-automatic winding machines | Plastic film capacitors; coils; filters; wire wound resistors; hellipots; wound capacitor elements (parts of capacitors), D.C. Micro motors |
| 34. | CNC wire cut machines | Resistors, capacitors, semiconductors, connectors, relays, switches tape deck mechanism, DC micromotors, Loudspeakers |
| 35. | CNC slitting/cutting machines | Resistors, capacitors, semiconductors, connectors, relays, switches, |
| 36. | Diamond pellet grinding wheel | Ferrite |
| 37. | Diamond slitting saw | Ferrite |
| 38. | Forming and taping machine or combination of both | Plastic film capacitors, switches. |
| 39. | Film/foil slitting machine | Film capacitors; Electronic capacitor grade metallised plastic films for Capacitors. |
| 40. | Conveyor/box ovens for curing | Capacitors |
| 41. | Temperature test system or oscillator test system | Mounted piezo electric crystals |
| 42. | Ovens/furnace including forced air or inert atmospheric hydrogen or vacuum baking/sintering/cycling type ovens | Ferrites |
| 43. | Dip tinning/soldering machine | Relay, coils |
| 44. | Sealing equipment | Resistors, capacitors, semiconductors, connectors, relays, switches |
| 45. | Insulation tester | Extra High Tension /Fly Back Transformer, Deflection Yoke |
| 46. | Gauss meter | Deflection components, CRT monitors/CTVs |
| 47. | X-Ray goniometer/ piezo goniometer | Crystals and oscillator, mounted piezo electric crystals |
| 48. | Dust level monitor/fume hood/dust precipitator | Resistors, capacitors, semiconductors, connectors, relays, switches |
| 49. | Monitor for plated thickness or vapour deposited thickness/thickness tester | Resistors, capacitors, semiconductors, connectors, relays, switches |
| 50. | Histeric/magnetic permeability tester | Relays |
| 51. | Pick and place, component mounting machine | PCB assemblies |
| 52. | UV exposure equipment Capacitors |
| 53. | Conveyor furnace; box furnace; temperature conducting equipment; insertion loss testers; spectrum analyzer; seal lock tester; plating thickness tester; IR tester/meter; soldering gun; LCR meters; SMD pick and place machine; IR re-flow ovens; microscopes; luminosity test set up; power supplies; burn and life test set up; temperature control soldering station; auto testers; solderability testing station; N.V. goggles; high voltage AC/DC power supply; humidity chambers; high/low temperature chambers; environmental test station; luminar station; ultrasonic cleaner station; automatic counting machine | EMI/RFI filters, LED indicator lamps and display systems |
| 54. | Conveyor firing oven BTU; automatic testers; tape and reel machine; printers/screen printers; hot air blowers; metallising machine; ageing/testing machine; epoxy dispensing, coating, encapsulating machine; wire wrapping machine; wire wrapping tools; auto sawing machine with jigs and dust extract; optical comparator; triple roll mill/ball mills; marking machine complete with masks and accessories; auto pin; lead cutting/ forming machine; lead welding machine; life test/burn in machine/ jigs/fixtures; resin filling equipment; auto stacker; scratch down station; chip sorter; powder dip machine; wax impregnation machine; wire forming machine with jigs; baking ovens; stack to capacitance station; manual sawing machine with jigs; soldering bench; oven; box furnace; auto lead cutting machine; auto printer; auto resin mixer EF 60; LCR bridge; low temperature chamber; humidity chamber; insulation resistance tester; calibration standards | Capacitors; Electronic capacitor grade metallised plastic films for Capacitors |
| 55. | Electronic measuring apparatus (liquid, gases, heat, sound, light, expansion); electronic apparatus for measuring voltage, current, resistance/insulation resistance and other electrical quantities | Capacitor, EMI/RFI filter, LED indicator lamps and display systems |
| 56. | Magnet system glue machine (both head A+B); one head AB glue machine; one head single glue machine; two head glue machine (one head single glue/one head AB glue); cone eyeleting machine; hand dispenser single glue; hand dispenser AB glue; jigs for glue machines; ball pet | Loud speakers |
| 57. | Precision solder paste printer; adhesive dispensing machine; conveyor belt system; high speed chip shooter; fine pitch placement machine; feeders; re-flow oven; auto wave soldering machine; auto PCB loader; PCB insertion conveyor system | PCB Assemblies |
| 58. | SMT lines; core test line; electrovet oven; acoustic test lines BTO-SW; hotbar machine; heat seal machine; pick and place machine; solder paste printer | Mobile hand sets |
| 59. | GBM machine and accessories; crack off machine and accessories; AVNS machines and accessories; neck cutting/ sealing/flaring machines and accessories; inspection and measuring system and accessories; PLC systems and accessories; robotics and accessories; hydraulic and pneumatic system and accessories | Cathode ray tubes; Parts of cathode ray tubes |
| 60. | Electron beam equipment for Plasma Display Panels (PDP); Electron beam gun; turbo molecular vacuum pumps; dry rotary pumps; exposure machine for PDP; developer; stripper; laminator; etcher; screen mask cleaner; dryer and parts thereof; spray nozzles; furnace for PDP; screen printing machine for PDP; alignment systems; CCD camera; clean room filters; servo motors and devices; optical inspection equipment; gas filling and sealing machine for PDP; exhaust machine for PDP; ultrasound cleaner for PDP; Acid pumps; rubber rollers; inverter drive; open/short tester for PDP; laser repair machine; sandblasting machine; bonding machine for PDP; rib grinding machine for PDP; video pattern generator; DC power supply; bake oven; PID controllers; air compressor; rheology meter; viscosity meter; logic analyzer for PDP | Plasma Display Panel (PDP) |
| 61. | Impulse voltage tester; megohm meter | Capacitor, capacitor grade Film |
| 62. | Magnetiser for magnets | Tape deck mechanism, DC micromotor, loudspeakers |
| 63. | Ultrasonic plastic welding machine | PCB assemblies |
| 64. | Fuse cap soldering / Tinning machine with or without marking facility, fuse assembly machine, sorting machine, electronic loadtesting equipment, fuse element punching machine with or without skiving facility, fuse element winding machine, auto testing/inspection equipment with or without packing facility, ultrasonic welding machine, marking machine for fuses, ultrasonic cleaning equipment | Glass and ceramic cartridge fuses, blade fuses, automotive fuses and surface mount fuses |
| 65. | Masking Machine | Capacitor, resistor |
| 66. | Lay up station, black oxide system, cam station, copper foil tester, copper foil thickness tester, crystal formation unit, densitometer, digital hole check guage, digital V- score checker, electroless nickel gold & entek line, copper recovery system, fluidised sandbath, fluke multimeter, automatic film processor, gold plating line, desoldering/ soldering station, hydraulic depinner, immersion tin line, impedance tester, humidity/ temperature chamber, ionic contamination tester, distributed numerical controlled system (Im DNC) | Printed Circuit Boards |
| 67. | Insert moulding machine, 3D co-ordinate measuring system | Relays and switches |
ANTI-DUMPING DUTY NOTIFICATIONS
Anti-dumping duty on Induction Hardened Forged Rolls also known as Forged Cold Rolling Mills Rolls including work rolls and back up rolls originating in or exported from Russia, Ukrain and Korea RP:
[Notfn. No. 127/03-Cus., dt. 14.8.2003]
WHEREAS in the matter of import of Induction Hardened Forged Rolls also known as Forged Cold Rolling Mills Rolls including work rolls and back up rolls (sizes above 300 mm dia) (hereinafter referred to as “the subject goods”), falling under tariff item 8455 30 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from Russia, Ukraine and Korea RP (hereinafter referred to as “the subject countries”) and imported into India, the designated authority vide its preliminary findings, No. 14/13/ 2002-DGAD dated the 11th December, 2002 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 11th December, 2002, had come to the conclusion that –
(a) the subject goods, in all forms originating in, or exported from, the subject countries had been exported to India below its normal value;
(b) the domestic industry had suffered material injury by way of financial losses due to depressed net sales realization on account of price depression passed by low landed prices of the dumped subject goods;
(c) the injury had been caused to the domestic industry by the dumped imports from the subject countries;
and had recommended provisional anti-dumping duty, pending final determination, on all imports of induction hardened forged rolls including work rolls and back up rolls originating in or exported from the subject countries;
AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty vide notification of the Government of India in the erstwhile Ministry of Finance & Company Affairs (Department of Revenue), No. 1/2003-Customs, dated the 1st January, 2003 published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 1st January, 2003[G.S.R. 1(E), dated the 1st January, 2003];
AND WHEREAS, the designated authority, vide its final findings No. 14/3/2002-DGAD dated the 2nd July, 2003, published in the Gazette of India, Extraordinary, Part I, Section I, dated the 2nd July, 2003, has come to the conclusion that-
(a) the subject goods originating in or exported from the subject countries have been exported to India below normal values resulting in dumping;
(b) the Indian domestic industry has suffered material injury in terms of subject goods produced by it and establishment of the domestic industry is being materially retarded by the dumped imports in as much as the domestic industry is trying to establish itself I the Indian market with new subject product ;
(c) the injury has been caused by the imports from the subject countries; and
has considered it necessary to impose definitive anti-dumping duty, on all imports of the subject goods from the subject countries in order to remove the injury to the domestic industry accrued on account of dumping;
NOW, THEREFORE , in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6) and produced by the producers as specified in the corresponding entry in column (7) and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the difference between the amount as specified in the corresponding entry in column (9) and the landed value of the goods, in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10), of the said Table
Table
| S. No. | Tariff Item | Des- crip- tion of goods | Specifica- tion | Country of origin | Country of Export | Prod- ucer | Expo- rter | Amount | Unit of mea- sure- ment | Curr- ency |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 1. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls inclu- ing work rolls and back up rolls | Sizes above 300mm dia. and upto 605mm dia. | Korea RP | All | Any | Any | 2851.91 | Metric Tonne | USD |
| 2. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls incluing work rolls and back up rolls | Sizes above300mm dia. and upto 605mm dia. | Any country except Ukraine and Russia | Korea RP | Any | Any | 2851.91 | Metric Tonne | USD |
| 3. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls including work rolls and back up rolls | Sizes above 300mm dia. and upto 605mm dia. | Ukraine | All | Any | Any | 2783.05 | Metric Tonne | USD |
| 4. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls including work rolls and back up rolls | Sizes above 300mm dia. and upto 605mm dia. | Any country except Russia and Korea RP | Ukraine | Any | Any | 2783.05 | Metric Tonne | USD |
| 5. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls incluing work rolls and back up rolls | Sizes above 300mm dia. and upto 605mm dia. | Russia | All | Any | Any | 2762.79 | Metric Tonne | USD |
| 6. | 84553000 | Induction hardened forged rolls also known as Forged Cold Rolling Mills Rolls incluing work rolls and back up rolls | Sizes above 300mm dia. and upto 605mm dia. | Any country except Korea RP and Ukraine | Russia | Any | Any | 2762.79 | Metric Tonne | USD |
2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. 1.1.2003, and shall be paid in Indian currency.
Explanation -
For the purposes of this notification,-
(a) “landed value” shall be the assessable value as determined under the Customs Act, 1962 and includes all duties of customs except duties under sections 3, 3A, 8B, 9 and 9A of the Customs Tariff Act, 1975;
(b) the “rate of exchange” applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate specified in the notification issued from time to time in exercise of powers conferred under sub-section (3) of section 14 of the Customs Act, 1962, and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act .
Additional Duty on computers to be determined in accordance with the computers (Additional Duty) Rules, 2004;
[Notfn. No. 75 /04-Cus, dt. 26.7.2004]
In exercise of the powers conferred by sub-section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that Computers falling under heading 8471 of the First Schedule to the said Customs Tariff Act, when imported into India, shall be liable to such additional duty as may be determined in accordance with the Computers (Additional Duty) Rules, 2004.
Explanation .- For the purpose of this notification, “computer” shall include central processing unit (CPU) imported separately; or CPU with monitor, mouse and key board, imported together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system or web camera imported separately.
Computer (Additional Duty) Rules, 2004
[Notfn. No. 76 /04-Cus, dt. 26.7.2004]
In exercise of the powers conferred by sub-section (3) read with sub-section (4) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-
1. Short title and commencement.- (a) These rules may be called the Computers (Additional Duty) Rules, 2004.
(b) They shall come into force on the date of their publication in the Official Gazette.
2. Levy of additional duty.- The Central Government, having regard to the average quantum of duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on monitor, motherboard, key board, mouse, and other parts and components used in the manufacture of the computers which are exempt from whole of the duty of excise leviable thereon under the First Schedule to the said Central Excise Tariff Act, specifies that the additional duty leviable under sub-section (3) of section 3 of the said Customs Tariff Act shall be equal to the rates specified in column (3) of the Table below in respect of the goods, when imported into India, specified in corresponding entry in column (2) of the said Table and falling within heading 8471 of the First Schedule to the said Customs Tariff Act, namely:-
Table
| S.No. | Description of goods | Additional duty rate |
| (1) | (2) | (3) |
| 1. | Central processing unit (CPU) | 6% ad valorem |
| 2. | CPU with monitor, mouse and key board, imported together as a set; but not including CPU imported separately and input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system or web camera imported separately. | 7% ad valorem |
Explanation .- For the purpose of this notification, “computer” shall include central processing unit (CPU) imported separately; or CPU with monitor, mouse and key board, imported together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system or web camera imported separately.
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