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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 25/98-Customs, Dated 2nd June, 1998

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 of the description specified in column (3) of the Table below, and falling under the heading, subheading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of Customs leviable thereon under the said First Schedule.

"TABLE

S. No. Heading or Subheading or tariff Item Description
(1) (2) (3)
1. 7017 10 00 or 7020 00 Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semi-conductor wafers.
2. 8419 89 or 8486 Chemical vapour deposition apparatus for semi-conductor production.
3. 8419 90 or 8486 Parts of chemical vapour deposition apparatus for semi-conductor production.
4. 8421 19 or 8486 Spin dryers for semi-conductor wafer processing.
5. 8421 91 00 or 8486 Parts of Spin dryers for semi-conductor wafer processing.
6. 8424 89 or 8486 Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process.
7. 8424 89 or 8486 Spraying appliances for etching, stripping or cleaning semi-conductor wafers.
8. 8424 90 00 or 8486 Parts of spraying appliances for etching, stripping or cleaning semiconductor wafers.
9. 8456 11 00 or 8456 12 00 or 8486 Machines for working any material by removal of material, by laser or other light or photo beam in the production of semiconductor wafers.
10. 8456 90 10 or 8486 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, for dry-etching patterns on semiconductor materials of the said First Schedule.
11. 8486 40 00 Focussed ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices.
12. 8456 90 90 or 8486 Laser cutters for cutting contacting tracks in semiconductor production by laser beam.
13. 8464 10 or 8486 Machines for sawing monocrystal semiconductor boules into slices, or wafers into chips.
14. 8464 20 00 or 8486 Grinding, polishing and lapping machines for processing of semiconductor wafers.
15. 8464 90 00 or 8486 Dicing machines for scribing or scoring semiconductor wafers.
16. 8466 91 00 or 8486 Parts of grinding, polishing and lapping machines for processing of semiconductor wafers.
17. 8466 91 00 or 8486 Parts of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips.
18. 8466 91 00 or 8486 Parts of dicing machines for scribing or scoring semiconductor wafers.
19. 8466 93 or 8486 Parts of focussed ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices.
20. 8466 93 or 8486 Parts of machines for working any material by removal of material, by laser or other light or photo beam in the production of semiconductor wafers.
21. 8466 93 or 8486 Parts of machines for dry-etching patterns on semi-conductor materials.
22. 8466 93 or 8486 Parts of laser cutters for cutting contacting tracks in semiconductor production by laser beam.
23. 8466 93 or 8486 Parts of apparatus for stripping or cleaning semiconductor wafers.
24. 8477 10 00 or 8479 89 Encapsulation equipment for assembly of semiconductors.
25. 8477 90 00 or 8479 90 Parts of encapsulation equipment for assembly of semiconductors.
26. 8479 50 00 or 8486 Automated machines for transport, handling and storage of semiconductor wafers, cassettes, wafer boxes and other material for semiconductor devices.
27. 8479 89 or 8486 Apparatus for growing or pulling moriocrystal semiconductor boules.
28. 8479 89 or 8486 Epitaxial deposition machines for semiconductor wafers.
29. 8479 89 or 8486 Apparatus for physical deposition by sputtering on semiconductor wafers.
30. 8479 89 or 8543 30 00 or 8486 Apparatus for wet-etching, developing, stripping or cleaning semi-conductor wafers and flat panel displays.
31. 8479 89 or 8486 Die attach apparatus, tape automated bonders and wire bonders for assembly of semi-conductors.
32. 8479 89 or 8486 Machines for bending, folding and straightening semi-conductor leads.
33. 8479 89 or 8486 Physical deposition apparatus for semi-conductor production.
34. 8479 89 or 8486 Spinners for coating photographic emulsions on semi-conductor wafers.
35. 8479 90 or 8486 Parts of apparatus for growing or pulling monocrystal semi-conductor boules.
36. 8479 90 or 8486 Parts of epitaxial deposition machines for semi-conductor wafers.
37. 8479 90 or 8486 Parts of apparatus for physical deposition by sputtering on semi-conductor wafers.
38. 8479 90 or 8486 Parts for die attach apparatus, tape automated bonders and wire bonders for assembly of semi-conductors.
39. 8479 90 or 8486 Parts of spinners for coating photographic emulsions on semiconductor wafers.
40. 8479 90 or 8543 90 00 or 8486 Parts of apparatus for wet-etching, developing, stripping or cleaning semi-conductor wafers and flat panel displays.
41. 8479 90 or 8486 Parts of automated machines for transport, handling and storage of semi-conductor wafers, wafer cassettes, wafer boxes and other material for semi-conductor devices.
42. 8479 90 or 8486 Parts of machines for bending, folding and straightening semi-conductor leads.
43. 8479 90 or 8486 Parts of physical deposition apparatus for semiconductor production.
44. 8480 71 00 or 8486 Injection and compression moulds for manufacture of semiconductor devices.
45. 8514 19 00 or 8486 Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers.
46. 8514 20 00 or 8486 Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers.
47. 8514 90 00 or 8486 Parts of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers.
48. 8514 31 00 or 8514 32 00 or 8514 39 00 or 8486 Apparatus for rapid heating of semiconductor wafers.
49. 8514 90 00 or 8486 Parts of furnaces and ovens of heading Nos. 8514 11 to 8514 39
50. 8514 90 00 or 8486 Parts of apparatus for rapid heating of wafers.
51. 8543 10 10 or 8486 Ion implanters for doping semiconductor materials.
52. 8543 or 9017 20 Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates.
53. 8543 90 00 or 8486 Parts of ion implanters for doping semiconductor materials.
54. 8543 90 00 or 9017 90 00 Parts and accessories of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates.
55. 8486 20 00 Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials.
56. 8486 90 00 Parts and accessories of the apparatus of heading Nos. 901041 to 901049
57. 9011 10 00 Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
58. 9011 20 00 Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
59 9011 90 00 Parts and accessories of optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
60. 9011 90 00 Parts and accessories of photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
61. 9012 10 Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
62. 9012 90 00 Parts and accessories of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles.
63. 9030 90 Parts and accessories of instruments and apparatus and parts of appliances for measuring or checking semiconductor wafers or devices.
64. 9031 41 00 Optical instruments and appliances, for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices.
65. 9031 49 00 Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers.
66. 9031 90 00 Parts and accessories of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices.
67. 9031 90 00 Parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers.
68. Any Chapter All goods required for the manufacture of goods specified against S.Nos. 1 to 67 above, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.".

2. Nothing contained in this notification shall have effect after the 30th September, 2024.

Notification No. 25/98-Cus., dated 2-6-1998 as amended by Notification No. 27/99-Cus., dated 28-2-1999 and No. 20/2001-Cus, dated 01-03-2001..