EPCG Scheme- capital goods, components and spares thereof when imported under-

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 goods specified in the Table annexed hereto from whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of. 1975) and from so much of the additional duty leviable thereon "under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value of goods:

Provided that where the said goods are required for -

(i) the manufacture of leather garments, textile garments (including knitwears), agro products and products of horticulture, floriculture, poultry and bio-tech products, marine products and software, or

(ii) rendering services by hotel industry and tourism industry,

such goods shall be exempt from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.

2. The exemption contained in paragraph 1, shall be subject to the following conditions, namely :-

(1) The goods imported are covered by a valid licence issued under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy permitting import of goods free of duty and the said licence is produced for debit by the proper officer of the customs at the time of clearance:

Provided that for the import of spare parts, the validity period of the licence shall be deemed to be the period permitted for fulfilment of the export obligation in full.

(2) The importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to fulfil export obligation equivalent to six times the CIF value of the goods imported on FOB basis, or five times of the CIF value on Net Foreign Exchange basis as specified in the licence, or for such higher amount as may be fixed by the Licensing Authority or for such amount as may be fixed by the Licensing Authority in terms of clause (i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007, within a period of eight years from the date of issue of licence in the following proportions :-

Provided that where the CIF value of licence is not less than Rs.100crores, the export obligation shall be fulfilled within a period of 12 years from the date of issue of licence in the following proportions, namely: -

Provided further that where a sick unit notified by the Board for Industrial and Financial Reconstruction (BIFR) is subsequently taken over by another unit for revival, the export obligation may be fulfilled within a period of 12 years from the date of issue of licence:

Provided also that export obligation of a particular block may be set off by the excess exports made in the said preceding block (s):

Provided also that in case of a licence of CIF value of Rupees one crore or more but less than rupees twenty crores, where the licence is issued, -

(a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemicals sectors, or

(b) to tourism industry for rendering services,

the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%;

Provided also that in case of licence of CIF value of Rs. ten lakhs or more but less than twenty crores, where the licence is issued with an obligation to export products of software sector, the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15%, 35% and 50%

(3) The importer produces within 30 days from the expiry of each block of two years from the date of issue of license or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block of two years is not fulfilled in terms of the preceding condition, the importer shall within three months from the expiry of the said block pay duties of customs of an equal amount equal to that portion of duties leviable on the goods but for the exemption contained herein which bears the same proportion as the unfulfilled portion of the export obligation bears to the total export obligation together with interest at the rate of 15% per annum from the date of clearance of the goods.

(4) The importer shall, if he fails to discharge a minimum of 25% of the export obligation prescribed for any particular block of two years for two consecutive blocks, be liable to pay forthwith, the whole of the duties of customs leviable on the goods imported but for the exemption contained in this notification together with interest at the rate of 15% per annum from the date of clearance of the goods.

(5) The importer shall, if he fails to import goods, including the spares permitted for import during the entire period of export obligation, for a minimum value of twenty crores of rupees within two years from the date of issue of the licence or within such extended period as the licensing authority may allow, be liable to pay forthwith the whole of the duties of customs leviable on the goods imported but for exemption contained in this notification together with interest at the rate of 24% per annum from the date of clearance of the goods :

Provided that in case of licences issued, -

(a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemical sectors, or

(b) to tourism industry for rendering services,

the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees one crore;

Provided further that in case of licences issued with an obligation to export products of software sector, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees ten lakhs:

Provided also that the aforesaid conditions of minimum value of import which is rupees twenty crores, or rupees one crore, or rupees ten lakhs, as the case may be, shall be deemed to have been complied with where the shortfall in import is within 10% of the limits so prescribed.

(6) The capital goods imported, assembled or manufactured are installed in the importer's factory or premises and a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in importer's factory or premises, within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs referred to in condition (2) above may allow:

Provided that in case of-

(i) manufacturer exporter and merchant exporter having supporting manufacturer(s)/vendor(s),

(ii) import of irrigation equipment for use in contract farming for export of agriculture products and

(iii) importer rendering services,-

the capital goods may be installed at the factory/premises of such other persons who name and address are endorsed on the license referred to in condition(1) and where the bond for full difference of duty , if necessary ,in terms of condition (2) , with a bank guarantee is executed by the importer and such other person binding themselves jointly and severally to fulfill the export obligation and all other conditions of this notification and to pay duty with interest in case of default.

(7) ) Notwithstanding anything contained in conditions (3) and (4), where the Licensing Authority grants extension of blockwise period for any block(s) or overall period of fulfilment of export obligation upto a period of two years or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, the said blockwise period or overall period of export obligation may be extended and the said shortfall in export obligation be condoned by the Assistant Commissioner of Customs or Deputy Commissioner of Customs:

Provided that in respect of licence holder units affected by the earthquake in the State of Gujarat in the month of January 2001, the Licensing Authority may grant extension in the overall period of export obligation up to one more year :

Provided further that in case of a licence holder unit referred to in the first proviso, having overall export obligation period of 13 years and in case of other licence having export obligation period of 12 years, extension of overall period of export obligation shall not be allowed.

3. Where the goods are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof:

Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner customs or Deputy Commissioner of customs as the goods which were imported.

4. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.

Table

Explanation. - In this notification, -

(1) "Capital Goods" means, -

(i) any plant, machinery, equipment and accessories required for -

(a) manufacture or production of other goods, including packaging machinery and equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, and equipment and instruments for testing, research and development, quality and pollution control;

(b) use in manufacturing; mining, agriculture, marine, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and sericulture;

(c) in the case of hotel industry and tourism industry, plant, machinery, equipment and accessories required for rendering services, specified in the Annexure I;

(d) in the case of marine products, plant, machinery, equipment and accessories, specified in ANNEXURE II;

(e) manufacture of textile products, which are specified in Annexure III, and

(f) manufacture of chemical products, namely dye and dye intermediates and drug and drug intermediates, which are specified in Annexure IV;

(2) "Export and Import Policy" means the Export and Import Policy April, 1997 - March, 2002 published vide notification of the Government of India in the Ministry of Commerce/ No. 1/1997-2002, dated the 31st March, 1997;

(3) "Licensing Authority" means the Director General, Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act;

(4) "export obligation", -

(i) in relation to importers other than hotel industry and tourism industry, rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (e), (f) and (g) of paragraph 10.2 of the Export and Import Policy; and

(ii) in relation to hotel industry and tourism industry, rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods;

(iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/ 2002-2007 dated 28th January, 2004.

(5) "Net foreign exchange" in relation to importers other than hotel industry and tourism industry, means FOB value of products exported in discharge of obligation in terms of this notification minus CIF value of inputs used in manufacture thereof where such inputs have been -

(a) imported by the importer directly against a licence; or

(b) procured indigenously, for which the importer claims replenishment under the Duty Exemption Scheme as contained in Chapter 7 of the Export and Import Policy;

(6) "product", for the purpose of engineering sector, means, -

(a) machine tools, parts and accessories thereof,

(b) automotive components and accessories,

(c) bicycle parts and accessories,

(d) hand tools, cutting tools and small tools,

(e) castings and forgings (ferrous and non-ferrous), all sorts,

(f) pumps, electric motors and parts thereof,

(g) fasteners, all types (ferrous and non-ferrous),

(h) bright bars and shafting,

(i) scientific and surgical instruments.

(7) "tourism industry" means, hotels, travel agents, tour operators or tourist transport operators, who are certified as Export House or Trading House or Star Trading House or Super Star Trading House in terms of notification of the Government of India in the Ministry of Commerce, No. 33 (RE-98) 1997-2002, dated the 26th November, 1998;

ANNEXURE I

A Food and Beverage Equipment (other than household type)

1	Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories)
	(a) Gas
	(b) Electric
	(c) Oil Fired
	(d) Microwave
2	Steam Kettle/Boiling Kettles, Pans, Tilting Frying Pans/Boiling Pan .
	(a) Oil Fired
	(b) Microwave
	(c) Gas
3	Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders
4	Food Regenerating Equipment
5	Salamanders/Broilers/Grillers/Char Broiler
6	Ovens-Baking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Gas/Deck/Under Counter/Proofing Cabinet/Chambers/Convotherm/Steaming Steamer and Oven Combiation -With/Without Trolley.
7	Deep Fat Fryers :
	(a) Gas
	(b) Electric
	(c) Microwave
	(d) Oil Fired
8	Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/Pressure Steamer/Roasting Machines/ Combisteamer:
	(a) Gas
	(b) Electric
	(c) Microwave
	(d) Oil Fired
9	Bain Maries/Food Pans :
	(a) Gas
	(b) Electric
	(c) Steam Heated
	(d) Microwave
10	Refrigerated Display Counters/Racks/Shelves/Cases/Confectionery Show cases/Cabinets/Carts/Hot & Cold Cabinets/Wine Cabinets.
	(a) All Types (with/without Rotary Motor)
	(b) Sandwich Unit
11	Almond Crushing/Pastry Machines
12	Coffee Machines/Makers with Blenders/Girders/Espressor
13	Chocolate Melting Machines :
	(a) Shaving Machines
	(b) Coating Machines
	(c) Holding Machines
	(d) Tempering Machines
	(e) Moulding Machines
14	Dough Mixing and Dividing Machines/sough Rolling/Sheeting/Kneading Machine/Flour Sifting Machine
15	Ice-Cream Making Machine/Custard Auto Dispenser/Hardening, Cabinet.
16	Infra Red Food Warmer/Roll Warmer.
17	Juice Extractors/Commercial Juicers/Dispensers/Blenders/Mixers (Cream Air Whip)/Planetary Mixers
18	Pancake/Waffle Iron Machines/Croissant Machine/Paste machine
19	Sausage Machines
20	Trollies (All Types) /Caddy Modular Trolley
21	Egg Boilers
22	Machines for Slicing/Cutting/Chopping/Mincing/Grinding/Tendering/Buffalo Chopper/Meat Band Saw
23	Can Opener-Mechanical/Motorised.
24	Ice Cube/Crushing/Flaking Machines/Dispensing Machine/water & Ice Station
25	Pre-fabricated walk-in cold rooms/freezers with refrigeration equipment with/without doors proofing units.
26	Dispensers (Hot/Cold Beverages)
27	Potato Peelers/Choppers
28	Hot Plates/Coffee Warmer
29	Toasters (Electrical)/Pop-up/Rotary/Slot Pop Down/Conveyor
30	Puree Machines
31	Blast Freezers/Blast Chillers
32	Vacuum Packing Machines
33	Oil Filtering Machines
34	Glass/Dishwashing/Pot-Washing Machine with Trollies
35	Kitchen/Bulkware Wash-up Equipment/Flight Catering washing System with Conveyors.
36	Vegetable Preparation & Washing Machines.
37	Burnishing Machine/Polishing Machine
38	Smoker/Smoking Oven
39	Salad Dryer
40	Glass/Plate Dispenser
41	Waste Food Disposal Machine and Compactors
42	Cotton Candy Machine
43	Refrigerated Food Storage Unit with Mountings/Hi-Loader Unit with/without Chassis/Flight Catering High Lift/Mobile Hi-Lift Truck Fitted with Refrigerated Food Storage Equipment for Aircraft Catering
44	Hoods with Built-in Water Circulating System
45	Steam/Hot Water Mixing Gun
46	Filling and Portioning Machines
47	Multi-purpose machines for bakery and confectionary
48	Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines.
49	Drink Mixers
50	Liquor Control System
51	Exhaust Chimneys
52	Bread Slicing/Buttering Machine/Butter Portioning Machine.
53	Draught Beer Dispensing Unit
54	Hamburger Machine, Pastry Rollers and Noodle Makers.
55	Tea/Coffee Kettle for Guest Rooms
56	Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks
57	Non-Corrosive Shelving for Kitchen/Kitchen Utensils
58	Flushing Hose Unit
59	Pickling Machine /Derinding Machine/Salt and Pepper Mills
60	Specialized Wine Chiller with Stand.
61	Restaurant Equipment for Pub-brew and other theme Restaurants like Brew Kettle, Roller Mill, Mash/Lauter, Heat Exchanger, Fermenter, Storage Tank, Dispensing Station and Washing and Filling Station
62	Ice Carving Tools/Chinese Kitchen Implements/Tools
63	Exhaust Hoods for Kitchen with Fitters
64	Trolley Wash Machine
65	Mechanised Exhaust System.
66	Shrink Wrapping and Food Packing Machine;

B. Front Office Equipment

1	Wireless/Radio Paging Systems/Walkie-Talkie Wireless System
2	Elevators/Escalators
3	(a) Fire Fighting Equipment
	(b) Breathing Apparatus
	(c) Fogging Machine
4	(a) Smoke Detectors
	(b) Fire Sprinklers System
	(c) Gas Leak Detectors
5	Room Temperature Controllers and Motorised Valves for Air-conditioning System.
6	Absorption Refrigeration Systems (Mini Bars)
7	Fascimile Machines
8	Time and Date Stamp Machines
9	Electronic Time Card System
10	Fabco Systems/Restaurant Management Systems/Management Reporting System/Computerised Hotel Restaurant Management System for efficient Management of Service Requirements of Restaurants, Hotels/ F & B Outlets and Food/Service Operations/Hotel Management consisting of touch screen work stations, local cluster controllers/ parallel ports, auto-cut roll kot printers with hardware and software automation
11	Computerised electronic vault/Safe
12	Stationery Imprinters
13	Locks with Master Key System/Key cutting/Duplicating Machine/Coded/Electronic Card/Magnetic Key Cards/Tags/ Key Blanks
14	EPABX/Digital Exchange Telephone Instruments/Recording Machine/Wireless Headsets/Cordless Phones/Port Analog Cards/Digital Cards/Telephone Answering Machine/Cellular Phones
15	Emergency Escape Door Motorised/Electronic/Manual Magnetic/Electric
16	Plate/Float/Sheet Glass
	(a) Bullet proof and Tempered Plate/Glass
	(b) Plain/Tinted
	(c) Coloured
	(d) Reflective
	(e) Heat Absorbing/Stained
	(f) Vascular
	(g) Mirrors/Magnifying Mirrors/Thermal Insulated Glass/Swivel Chrome Mirrors/Sound Proof Glass
	(h) Revolving Doors/Magnetic Doors/Automatic Doors
	(i) Window Glasses
17	Electronic Room Control with Switches and Accessories
18	Computerised Guest Room Control System :
	(a) Room Service call system with automatic paging and display
	(b) Computerised energy saver for Guest Room equipment
	(c) Bedside Control panel with LCD Microprocessor display equipment
	(d) Digital Processing Units.
	(e) Electrical and Electronic Control Functions.
19	Points of sales system
20	Colour Photocopying Machine/Colour Laser Copier/Scanners/Laser Printers.
21	Sign Boards
22	Special Electronic Binders
23	Electronic White Boards with or without copying/printer
24	Design & Drawing Equipment
25	Modems - Pocket/FAX/Telephones
26	Insulated Energy Saving Glass window units with accessories.
27	Room Amenities Binder/Services Director
28	Professional Flip Chart Easel/Presenter
29	Exhibit/Poster Holder
30	Magnetic Writing/Multi-purpose communication Board
31	Portable Podium
32	Bar Code Reader and Printer
33	Video Phone
34	Door Closer - Electronic/Mechanised
35	Global Positioning Systems, with software for computer connectivity;

C. House Keeping Equipment

1	Hand Dryers
2	Vacuum Cleaners/Papoosing Machines
3	Carpet Shampooing Machine/Drying Machines
4	Deodorising Carpet Cleaning Machine/Carpet Cleaners
5	Pile Lifters
6	Floor Polishing Machine/Scrubbing Machine
7	Underwater Lighting Equipment
8	Pool Cleaners (Submerged/Non-submerged)
9	(a) Beach Cleaning Machines
	(b) Automatic Lawn Mowers/Cutters
	(c) Lawn Cleaning Equipment
10	Cigar Humidor
11	Ultra High Pressure Washer with Accessories for Coil Cleaning/Drain Cleaning
12	Motorised Dust Pick-up Machines
13	(a) Drip Irrigation System
	(b) Green House Equipment
14	Pre-fabricated steam and shower cubicles
15	Shoe Shine Machine with Dispensers
16	Bath Tubs (Cast Iron/Acrylic/Porcelain)/Bath Tubs (Cast/Amulcast/Steel/Emerald).
17	Motorized Curtain Drapery System with Controllers and Consoles.
18	Knee Operated Cleaning Basin/Sensor Hand Wash Sink System Complete with Water Valve, Water Connection
19	Flush Valve, Closet and Urinal Washer Set/Automatic Flushing Urinals with Controller and Magnetic Valves/Head Shower Combination/Shower and Wash Basin Mixer/Hand Shower Cubicles
20	Vertical/Horizontal Blind System
21	Security Room/Hotel System
22	External Window and Facades Cleaning System with Cradle
23	Infra Red Sensors
24	Floor Springs
25	Energy Saving Double Glazed Glass Insulated Aluminium Windows
26	Insect and Pest Killing Equipment/Machine
27	Weighing Scales for Guest Rooms and Kitchen
28	Soap Dispenser - Manual/Electronic Sensor Operated
29	Sensor Operated - Flushing System/Taps/Showers;

D. Laundry Equipment (other than Household Type)

1	Washing Machines
2	Dry Cleaning Machines
3	Portable Weighing Trolleys for Washing Machines
4	Steam Boilers
5	Folding Machines & Cross Folders for Bed Sheets (Spreader/Stacker)
6	Starch Cooker
7	Lint Separator
8	Washer Extractors
9	Laundry Press, Multipurpose
10	Steam Finishing Boards
11	Marking Machines
12	Water Spray Gun
13	Vacuum Pump Unit
14	Spotting Board
15	Tumblers Dryer
16	Flat Work Ironer/Calendering Machines - Steamheated/Oilheated
17	Steam Cabinet Unit
18	Upholstery Processing Machine
19	Puff Iron/Garment Form Finishers/Steam Finisher/Curtain Irons
20	Overhead Iron Rails/Monorail Loading System (For linen feeding to washers and conveyors for feeding to flat work ironer and tumblers)
21	Waste water treatment plant
22	Tunnel Laundry System
23	Vertical Submersible Pumps
24	Reverse Osmosis Plants
25	Ironing Machine for Curtains
26	Unipress Bosom, Body and Yoke Cabinet Press
27	Clothesrail Drier
28	Automatic Computerised Feeding Machines
29	All Types of Conveyors and/or Stackers
30	Mushroom/Legger Press

E. Health Club/Beauty Parlour/Barber Shop Equipment

1	Sauna Heaters (With Lava Stones)/Saunas
2	Hair Styling Chairs/Back Wash Chairs/Specialized Beauty Chairs
3	(a) Electric Hair Dryers other than Hand-Held Type
	(b) Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories
4	Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets
5	Sterilising Machines/Electrolysis Machines
6	Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Treadmill (Power Jog Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/Computerized Stair Climber/ Computerized Rowing Machine
7	Magnifying Glass Lamp Equipment
8	High Frequency Hair Drying and Setting Equipment
9	Suction Machine (For Blackhead Removing)
10	Disincrustation Machine
11	Facial Massage Machine
12	Dermatron Equipment
13	Orbital Massagers
14	Abdominal Board/Abdominal Board With Pulse Monitor
15	Steam Bath
16	Electrical Hair Disposal Machine
17	Slender Tone Slimming Equipment
18	Msa Oxygen Administrator Complete with Cylinder and Face Mask
19	Multi Gym Machines/MuIti Gym Machines - Abdominal/Armcurl/Back Extension/Chest Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg Press/Fly/Rowing Machines/Butterfly Machine
20	Bath tub for Hydro-Therapy
21	Habitat Units/Jacuzzing Bath Tubs with Allied Equipment
22	Manicure and Pedicure Equipment
23	Beauty Saloon Equipment with special Trollies and Tools
24	Heating Rollers
25	Hand Blower
26	Frimator Equipment
27	Pre-Rinse Units
28	Barber Shop Equipment with Accessories.
29	Studdio Centre For Beauty Treatment (Nemectron)
30	Thermodyne/Micro List System/Micro Lift Equipment/Skin Treatment Equipment/Microlift Skin Massager
31	Perm Diagnosis Selector
32	Mini Steam Boilers

F. Professional Audio Visual/Video Equipment

1	(a) Cameras with Accessories
	(b) Video Mixers
	(c) Monitors
	(d) T.V./CCTV/Interactive TV Systems with Modulators
	(e) Converters
	(f) Headphones
2	(a) Turn Table
	(b) Amplifiers/Channel Tuner
	(c) Cassette Players
	(d) Loud Speakers
	(e) Cordless Microphones
3	Compact Disc Player/Carousel, Studio Projector
4	Laser Beam Projection Equipments
5	(a) High Power Amplifiers (Stereo and Mono)
	(b) Speakers
	(c) Graphic Watcher
6	Motorised Disco/Rotating/Strobe/Ultraviolet Lights
7	Console for Lighting Music Control Including Dimmer and Accessories
8	Smoke Machine
9	Lighting Equipments/Lights for Creating Different Patterns, Light Fittings/Special Lighting Effects
10	Fibre Optic Based Lighting Projector
11	Automatic Projection Equipment Screen, Studio Type Model, Modulator
12	Sound and Light Equipment and It's Control Equipment
13	Video Walls Braine Monitoring Equipment Complete System
14	Built-in Combined Video TV System with Accessories
15	Specialized Audio-Visual Equipments including Slide Making Photographic Machines.
16	Projection Screen
17	Special Cables/Wires for Television Music System, Disco, Telephone
18	Laser Disc Audio/Video Players
19	Motion Detectors
20	Audio/Visual Car Calling System
21	Close Circuit T.V. Cameras/Monitors
22	Stereo/VCR/Telesign Equipment
23	Pay Video System
24	Portable Dance Floor with Built-in Lighting effect with/without stroboscope
25	C.C.T.V./Cable T.V. System with Accessories
26	(a) Cable Independent Satellite Receiver
	(b) Antenna Positioner and Rotary Parrabolic Antenna Multiparty Accessories
	(c) Head Stations with/without Cassettes.
27	Photographic/Cinematographic Equipment for taking Professional Photographs/Making Films for sales and Marketing
28	Illuminated Sign Boards, Signages
29	Out Door Decorative Lights, Jackbell Lights
30	CD Juke Box
31	Motorised Systems with Remote Controls for various equipments installed in the Hotel like TVs, Audio Visual Equipments, Skylights.
32	Synthesizer/Equalizer

G. Equipment for Recreational Facilities

1	Bowling Alleys with Accessories including Electronic Scoreboard
2	All Weather Domes for Tennis Courts including HVAC Equipments
3	Prefabricated Glass Walled Squash Courts
4	Billiard and Snooker Tables with Accessories
5	(a) Water Slides
	(b) Pneumatic Chutes
	(c) Roller Coasters
	(d) Carousels
6	Synthetic Surfaces for Tennis Courts/Indoor Court
7	Squash Rackets and Balls
8	Archery Equipment
9	Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine
10	Cable Car; Ropeway, Cables
11	Equipment for Skeet and Trap Shooting
12	Tents/Camping Equipments
13	A.C. Coaches/Safari Coaches
14	Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles
15	Hovercrafts
16	Swimming Pool Equipment, filters, Pool Cleaning Equipment;

H. Adventure Sports Equipments

1	Beach Buggies/Snow Mobiles/Sand and Dune Boggies
2	(a) Speedboats
	(b) Catamarans
	(c) Rafts of All kinds
3	(a) Water Scooters
	(b) Jet Skis
4	Water Skin and Surfing equipment including Surf Boards, Water skis knee Boards
5	Canoes and Kayaks
6	Deep-Sea fishing equipment
7	Equipment for Snorkelling and Scuba Diving
8	(a) Wind Surfing Equipment
	(b) Hang Gliding and Para Sailing Equipment
	(c) Boats for Parashiling with windies
9	Sonar Device for locating Fish, Depth Finders
10	Underwater Sports and Diving Equipment
11	Hot Air Balloons and Ballooning Equipment
12	Ice Skiing Equipment
13	High Gear Mountain Bikes
14	Mountaineering Equipment
15	Engines for all Types of Boats, Jet Skis" Water Carts, Water Scooters and Catamarans.
16	Flying inflatable Boats
17	Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory Kit/Carry Case
18	Safety Headgear
19	Fishing Rods and Tackles
20	Bio-degradable toilets for coaches and camps

I. Equipment for golf facilities

1	Electric Transport Carts/Golf Carts with Accessories
2	Golf Course Lawn Mowers of All Kinds
3	Golf Sets
4	Golf Course Making Equipment including Rock Breaking Machines
5	Golf Maintenance Machines/Grass Mowers/Coring Machines/Gang Mowers/Green Tending Machines-Electrical or Mechanical
6	Par-T, Opti Golf & Indoor Golf Equipment/Simulator.
7	Golf Training Equipment including Club and Audio/Visual Equipment
8	Golf Irrigation System
9	Golf Caddy Kits.

J. Miscellaneous (Engineering)

1	Diesel Generating Sets
2	Reverse Osmosis Unit/Including D.M. (De-Mineralisation) Plant
3	Solar Energy System/with Collectors, Connectors, Relays, Contractors, Solar Panels, Heat Exchangers/Sun Collectors/Panel and related Accessories for Hot Water, Heating, Light Power etc.
4	Centrifugal Chillers/Liquid Chiller/Water Cooler Screw Chiller
5	High Pressure Cleaners/Jets
6	Water Filters for Drinking Water
7	Centrifugal Heat Reclaim Machines
8	(a) Fan Coil Units and Air Handling Units
	(b) Air Curtains
	(c) De-Humidifiers
	(d) Temperature Control System
9	Lithium Bromide Equipment for Heating/Cooling
10	Natural Gas Power Generation Units
11	High Pressure Scrubbers for Anti Pollution Control
12	Heat Pumps/Air Conditioning Machines with space Heating or Space Cooling Applications of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump.
13	Magnetic Locking Devices/Sliding Folding Partition
14	Garbage Incinerator with Heat Recovery Unit (Steamer Hot Water) Boiler
15	Bottle Crusher - Garbage Pulping and Pumping Facility
16	6600 Volts/1100 Volts High Tension Magger & Insulation Testing Kit
17	Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management/Building Management System with Auxiliaries
	(a) Microprocessors
	(b) Load Demand Controllers
	(c) Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with Audiliary Devices & Periphera
18	Laptop Computers/Computer Equipment for Network System; and
	(a) All Computer
	(b) Peripherals
	(c) CPU"s/DPU"s
	(d) Disk Drive
	(e) Tape Drive
	(f) Terminals
	(g) Printers/Laser Printers
	(h) Scanners
19	Overflow Drain Covers and Pool Covers with/without Winch
20	Gas - Diesel Engines for Power Generation
21	Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital Humidity Meter, Oxygen Meter
22	Laser Printers
23	High Speed and High Resolution, Full Page, Large Volume Scanners (Canoils Systems)
24	Water Chiller Units including reciprocating and Screw Type Units
25	Thermal Storage Banks
26	Heat Recovery System
27	Power Transformer
28	Electrical Panel
29	Motor Control Centres
30	Pre-Fabricated Building Management System
31	Water Treatment Plant
32	Hydropneumatic System
33	Boilers
34	Pumps and Motors
35	Testing Instruments :-
	(a) Flow Meters
	(b) Oscilloscope
	(c) Vibration and Noise Meter
	(d) Recorders
	(e) Meters
36	Epoxy Cast Transformers
37	Variable Frequency Drives
38	Explosive Detection Machine
39	Portable Scaffolding Equipment, Spider Staging
40	Armaflex Insulation for Chilled/Hot Water Pipes
41	Flood Light Equipment with Fittings and Accessories
42	Portable Hydraulic Ladders
43	Garbage Compactizer/Incinerator
44	Bomb Suppression Blankets
45	Electrically Operated Dock Shelters with Doors and Windows
46	Actuating System for sliding Door
47	Freezer Condensing Unit Type Midifrost/Cooler Condensing Unit Type Minicol
48	Prefabricated Self Service Storage System
49	Fall Protection and Insulation Support System
50	Environment Testing Equipment
51	Co-Generation Plants - for Electricity and Hot water.
52	Dance Floor Portable.
53	Heating Ventilation and Air-Conditioning (HVAC) System - Heavy Duty Machine made Ducting, Closed Cell Elastomeric Foam Insulation, Linear Diffusers and Linear Air-Grills in various patterns alongwith complete accessories.
54	Pre-fabricated glass re-inforced concrete/fibre re-inforced plastic for Hotel Building Cladding System including alkaline - resistant glass fibres.
55	Fire Protection Equipment - Fire Blankets
56	Heated Mirror Pad for Fog, Free Mirrors/Glass Door Mirrors/Non-Fogging, Clear, Non-Corrosive, Distortion Free Magnifying Swivel Mirror
57	Pre-fabricated structure/Framing/Roofing Systems for Hotel Buildings
58	Swimming Pool Ladders/Non Corrosive Hand Rails
59	Vapour Absorption Chiller
60	Sewage Treatment Plant
61	Re-cycling Plant for Paper, Plastic and other waste
62	Eco Friendly - Plant and Machinery for making wood free paper
63	Security Alarm System
64	Under Sink Mounted Garbage Disposal Machine
65	Plant and Equipment for Water Sewage and Garbage Management
66	Energy Saving Dock Doors and Dock Shelters for Air Catering Units.
67	Impact Doors - Manual/Sensor Operated, Automatic Motorized Operated for Hotels and Catering Units
68	Workshop equipment for vehicles;

ANNEXURE-II

1	500 kg individually quick freezing line (1 QF line) consisting of the following :
	(a) Bulk feeder
	(b) Continuous cooker with conveyor
	(c) Continuous cooler with conveyor
	(d) Vibro feeder
	(e) Freezer
	(f) Take away conveyor
	(g) Glazer
	(h) Hardening conveyor
	(i) Glaze conveyor
	(j) Online weigher with bagging
2	Plate freezers
3	Brine freezers
4	Blast freezers
5	Flo freezer
6	Spiral freezer
7	Automatic controller centralised refrigeration system with - 41°C low stage capacity of 415 KW and -3°C high stage capacity of 310 KW
8	Dehumidifier
9	Multihead weighing system
10	Skin vaccum pack machines
11	Thermoform vacuum packing system
12	Metal detectors
13	Freeze drying system
14	Smoking kilns
15	Fish driers
16	Vertical form fill and sealing machine
17	Shrink wrapping machine
18	Pallet wrapper stretch wrapping machine
19	Cold store insulated sandwitch panels for 5000 cum
20	Cold store racking system
21	Cold store door
22	Hydraulic stacker
23	Cold store pallet trucks
24	Pallet stackers
25	Dock shelters
26	Dock leveller
27	Trick refrigeration units
28	Temperature recorders

ANNEXURE III

I.	Spinning machinery
1	Modern spinning machines i.e. AIRJET/DREF/PARAFIL/ Self-twisting machines/core spinning machines
2	Automatic cone winding machine with yarn splicer and auto doffing system
II.	Weaving machinery
1	High speed warping machine with yarn tensioning, pneumatic suction devices and accessories
2	Drawing-in machine
3	Beam knotting machines
4	Indigo dyeing Range with/without sizing plant
5	Shuttleless looms (air jet, water jet, rapier and projectile)
III.	Processing machinery for composite mills as well as independent process houses
1	Singeing Machine for yarn/fabric
2	Continuous Bleaching Plant
3	Yarn/Fabric Mercerising Machine
4	Fabric Reversing Machine
5	Fabric Dyeing Machine complete with dye kitchen and accessories
6	Automatic dye Weighing and Dispensing Machine
7	Volumetric/Gravimetric measurement liquid chemical station
8	HTPH Hosiery Yarn Dyeing Machine complete with dye kitchen and accessories
9	High Speed Computer Control Padding Mangle
10	Wet Fabric Spreading and Squeezing Machine
11	Continuous Weight Reduction Machinery through microwave technique
12	Compacting Machine
13	Open Width Tubular Inspection Machine
14	Laser engraver
15	Powder dot coating machine
16	Kier decatising/continuous decatising machine
17	Combined contipress/decatising machine
18	Knit-tabular mercerising or bleaching-cum-mercerising machine
19	Pre-shrinking range for flat and knitted goods
20	Auto flame controlled, width controlled singeing machine for flat and knitted fabrics
21	Solvent scouring machine
IV.	Machinery for spinning composite weaving and knitting sectors
1	Auto control type humidification plant
2	Circular Knitting Machine
3	Computerised Flatbed Knitting machine.
V.	Machinery for composite mills and independent process houses
1	Effluent treatment unit with biopag reactor, activated sludge process, activated carbon, ultrafiltration ozonisation facilities
2	Effluent treatment unit with automatic sensing devices, automatic controlled chemical dozing dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse
VI.	Machinery for composite mills, knitting and independent process house
1	Light Fastness Testing Equipment
VII.	Worsted machinery
1	High Production Carding sets worsted/woollen
2	High Speed intersecting Gill box/chain Gills/Rotary Gills/Vertical Gill boxes
3	Rectilinear Combs
4	Draw Frame/Roving Frame/Automatic Rubbing Frame/ Bobbiners / Finishers
5	Ring Frames from 60 mm ring Dia and above
6	Ring Frames with Stro Spinning attachment/or Auto Doffers having maximum 75 mm Ring Dia
7	Shearing, Polishing and Cropping machine
8	Hydraulic Flat Paper Press/Continuous Hydraulic Flat Paper Press/ Rotary Press.

ANNEXURE IV

1	Effluent Treatment Plant
2	Instrumentation for process control
3	Centrifuges
4	Safety and health related equipments
5	Quality control equipments
6	Pollution and Environmental Control equipments
7	Incinerators
8	Scientific Instruments
9	Computer Software systems.

Notification No. 29/97-Cus., dated 1-4-1997 as amended by Notifications No. 71/97-Cus., dated 16-9-1997; No. 89/97-Cus., dated 12-12-1997; No. 8/98-Cus., dated 23-4-1998; No. 9/98-Cus., dated 23-4-1998; No. 33/98-Cus. dated 9-6-1998; No. 42/98-Cus., dated 30-6-1998; No. 60/98-Cus. dated 3-8-1998; No. 62/98-Cus., dated 11-8-1998; No. 66/98-Cns. dated 26-8-1998; No. 74/98-Cns., dated 9-10-1998; No. 75/98-Cus. dated 9-10-1998; No. 31/99-Cus., dated 8-3-1999; No. 56/99-Cus. dated 11-5-1999; No. 80/99-Cus., dated 25-6-1999, No. 92/99-Cus. dated 15-7-1999; 122/99-Cus., dated 4-11-1999 ; No. 20/2000-Cus., dated 1-3-2000 , No.52/2000-cus., dated 28-4-2000.and No. 49/2002-Cus dated 24-4-2002, 113/02, 116/02, 44/03, 29/04 and 65/04, No. 46/2013-Customs dated September 26, 2013.