THE CUSTOMS TARIFF ACT 1975 (Notification)

Notification No.25 /2002-Customs, F.No 334 /1 / 2002-TRU, Dated 1st March, 2002

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 69, 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.


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; Mounted Piezo electric crystals; oscillators; capacitors; EMI/ RFI filters; LED indicator lamps and display systems
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 Semi-conductor devices, Capacitor; 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/ Flyback Transformers; 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/Semi automatic assembling machine Connectors; 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; Mounted piezo electric 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 encapsulation ; 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, Diffi1sion 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 machinin 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 machie, 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 tester PCB
19. Annular Wafering / Lap cutting /Multiblade Wafering Machine; Automatic 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 Crystals
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; Corona Tester; FBT Tester; Heat Distortion tester; Vibration Tester; EHT Meter; EHT Probe; Turns counter Extra High Tension/Fly Back Transformer ; Deflection Yokes; 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 laser 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


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); DC micromotors
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. Cathode ray oscilloscope/ oscilloscopes; frequency counter; spectrum analysers; AC/ DC power supplies; LCR bridges. 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)


Impulse voltage tester; megohm meter Capacitor, capacitor grade Film


Magnetiser for magnets Tape deck mechanism, DC micromotor, loudspeakers


Ultrasonic plastic welding machine PCB assemblies


Fuse cap soldering / Tinning machine with or without marking facility, fuse assembly machine, sorting machine, electronic load–testing 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


Masking Machine Capacitor, resistor


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


Insert moulding machine, 3D co-ordinate measuring system Relays and switches


Joint Secretary to the Government of India

(Amended by Notification No. 57/2002-Cus., dt. 13-5-2002; No. 28/2003-cus., dt. 1-3-2003; No. 69/2003-cus., dt. 30-4-2003; No. 8/2004-Cus., dt. 8-1-2004; No. 71/2004-Cus., dt 9-7-2004; No. 23/2005-Cus., dt. 1-3-2005 and No. 90/2005-Cus., dt.13-10-2005, no. 22/2010 Customs dated 27/2/2010)