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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 24/2005 - Customs dated 1st March, 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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the following goods, falling under the heading, sub-heading or tariff-item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:-

Table

Sr. No. Heading, sub-heading or tariff item Description
1 2 3
1 3818 00 All goods
2 8443 31 00 All goods
2A 8443 32 10 All goods
2B 8443 32 20 All goods
2C 8443 32 30 All goods
2D 8443 32 40 All goods
2E 8443 32 50 All goods
2F 8443 32 60 All goods
3 8443 39 (a)Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process ); and

(b)Photocopying apparatus, other than electrostatic, incorporating an optical system

4 8443 99 (except 8443 99 51, 8443 99 52, 8443 99 53) Parts and accessories of the following goods (except Ink cartridges, with print head assembly; Ink cartridges, without print head assembly; Ink spray nozzle) namely :-

(a) All goods falling under tariff items 8443 31 00; 8443 32 10, 8443 32 20, 8443 32 30, 8443 32 40, 8443 32 50, 8443 32 60;

(b) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process); and

(c) Photocopying apparatus, other than electrostatic, incorporating an optical system

5 8456  90 10 or 8486 20 Machine tools for dry etching pattern on semi conductor material
6 8472  90 91 All goods
7 8470 All goods
8 8471 All goods
9 8473 21 00 or 8473 29 00 All goods
10 8473 30 All goods
11 8473 50 00 All goods
12 8486 20 00 Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials
13A 8517 11 10 All goods
13B 8517 11 90 All goods
13C 8517 18 10 All goods
13D 8517 18 90 All goods
13 8517 62 10 All goods
13F 8517 62 20 All goods
13G 8517 62 30 All goods
13H 8517 62 40 Omitted w.e.f. 01-05-2023
13I 8517 62 50 All goods
13J 8517 62 60 All goods
13K 8517 62 70 All goods
13L 8517 69 10 All goods
13M 8517 69 20 All goods
13N 8517 62 90 Routers
13O 8517 69 40 All goods
13P 8517 69 50 Omitted w.e.f. 01-05-2023
13Q 8517 69 60 All goods
13R 8517 69 70 All goods
13S 8517 79 10 All goods other than Printed Circuit Board Assembly (PCBA) of following goods, namely: - (a) Cellular mobile phones

(b) Base station

(c) Optical transport equipment

(d) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS)

(e) Optical Transport Network (OTN) products

(f) IP Radios

(g) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(h) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;

(i) Multiple Input/Multiple Output (MIMO) products;

(j) Long Term Evolution (LTE) products

(k) Wrist wearable devices (commonly known as smart watches)

Subject to the condition that the importer follows the procedure set out in the Customs (Imports of Goods at Concessional Rateof Duty) Rules 2017 and at the time of importation of the above goods furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of the Customs, as the case may be to the effect that, -

(A) imported goods shall not be used in the manufacture of goods mentioned at (b) to (i) above;

(B) in the event of failure to comply with (A) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation."

14 8519 81 00 Telephone Answering Machines
15 8523 (a)All prepared unrecorded media for sound recording or similar recording of other phenomena, other than cards incorporating a magnetic stripe

(b)Recorded media for reproducing phenomena other than sound or image 

16 8525 60 00 All goods
17 8528 42

 8528 52 or 8528 62

All goods of a kind solely or principally used in an automatic data processing system of heading 8471
18 8529 90 90 Parts and accessories of goods of a kind solely or principally used in an automatic data processing system of heading 8471
19 8531 20 00 All goods
20 8532 All goods
21 8533 All goods
22 8534 00 00 All goods
23. 8541 (except 8541 42 00 or 8541 43 00) All goods other than Photovoltaic cells whether or not assembled in modules or made up into panels.
24 8542 or 8523 52 Electronic Integrated circuits
25 8543 10 10 or 8486 20 Ion Implanters for doping semi conductor material
26 8543 70 11 or 8523 59 Proximity cards and Tags
27 8543 90 or 8548 00 00 Electronic Microassemblies
28 8544 70 All goods
29 8524 11 10, 8524 11 90, 8524 91 10, or 8524 91 90 Liquid crystal devices for goods mentioned at S. Nos. 1 to 38A
30 8529 Parts of liquid crystal devices for goods mentioned at S. Nos. 1 to 38A;
31 9026 All goods
32 9027 20 00 All goods
33 9027 30 All goods
34 9027 50 All goods
35 9027 81 or 9027 89 All goods
36 9030 40 00 All goods
37 9030 82 00 All goods
38 9031 41 00 All goods
38A. 8541 42 00 or 8541 43 00 All goods for use solely and exclusively with goods covered under S. Nos. 1 to 38.
39 Any Chapter except Chapter 74 All goods for the manufacture of goods covered by S.Nos. 1 to 38 above, provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
40 All chapters Omitted w.e.f. 1-7-2017

(V. Sivasubramanian)

Deputy Secretary to the Government of India

Amended by Notification No. 132/06-Cus., dt. 30.12.2006, No. 11/2014-Customs, dated 11th July, 2014, No. 19/2016 - Dated 1-3-2016, No 32/2016 - Dated 5-5-2016, Not. 67/2016 - Dated 31-12-2016, No. 58/2017 - Dated 30-6-2017 1st day of July, 2017