THE CUSTOMS TARIFF ACT 1975 (Notification)

Body Notification No. 25/99-Customs, dated the 28th February, 1999

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 (3) of Table below, and falling under the Chapters or heading or sub-heading or tariff items of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India for use in the manufacture of the finished goods specified in the corresponding entry in column (4) of the said Table, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of,-

    (a) nil in the case of the imported goods specified in List A;

    (b) 5% ad valorem in the case of the imported goods specified in List B;

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. Chapter or Heading or Sub-heading or tariff item Description of imported goods Description of finished goods
(1) (2) (3) (4)
1. LIST A 
15,29,32, 34,39,48, 70
Alpha cellulose paper/cotton paper; Electrical grade kraft paper; Tung oil; Volan/Silane treated glass fabric/cloth Copper clad laminates phenolic or paper phenolic or glass ep-oxy types; composite type copper clad laminates; printed circuit boards.
2. 25,28,40, 56,70,84, 85 Potassium carbonate/Pottasium Nitrate(prilled); Barium carbonate; Pumice powder; Cerium oxide; Anode buttons; Necks and Neck tubings; woolfelt/ rubber based felt sleeve; cullet (recycled glass scrap); Spodumene Parts of television picture tubes; parts of cathode ray tubes
3. 25,28,40, 70, 84, 85 Strontium carbonate; garnet powder; stud pins; Titanium dioxide; sodium antimonate; rubber sleeve Class shells/parts for colour picture tubes. Glass shell/ parts of cathode ray tubes
4.   Omitted  
5. 28 High purity gases : Argon; halocarbon-14; halocarbon-116; halocar-bon-23; helium; silicon tetra-chloride; sulphur hexafluoride; chlorine; silane; hydrochloric acid; phosphine & silane mixture; boron trichloride; dichlorosilane; diborane; hydrogen bromide; phosphine in nitrogen; nitrous oxide; boron trifluoride; arsine & arsine mixture; phosphine in hydrogen; hydrogen; nitrogen Integrated circuits, Semi- conductor devices.
6. 28,29 High purity chemicals: 
Acetic acid MOS/CMOS grade; Sulphuric acid MOS/ CMOS grade; Hydrochloric acid MOS/CMOS grade; Buffered oxide etchant MOS/ CMOS grade; Ammonium fluoride MOS/CMOS . grade; Trichloro-ethylene MOS/ CMOS grade; Isopropyi alcohol MOS/CMOS grade; Acetone MOS/CMOS grade; Hydrofluoric acid MOS/ CMOS grade; Nitric acid MOS/CMOS grade; Phos-phoric acid MOS/CMOS grade; Hydrogen peroxide MOS/ CMOS grade
Integrated circuits, Semi-conductor devices.
7. 28,29,38, 76 Cadmium sulphide; cadmium telluride; silicon dioxide; cadmium chloride; zinc telluride; indium; germane; disilane; phosphine; hydrogen fluoride; aluminium sputtering target; zinc oxide sputtering target, adhesive coated aluminium foil; high purity hydrogen high purity nitrogen; high purity argon; copper doped graphite paste; high purity methane; diborane in high purity helium Solar cells/modules.
8. 28,29,32 38,39,68 74 ., Copper plating salts, their i, brighteners, levellers, condi tioners, replenishers, stabi lizers; Black Oxide Coating (Microtech) solution/ salts, predip solution/salts, palladium catalyst solution/ salts Printed Circuit Boards.
9. 28,29,32 38,71 Resistive, Conductive, Di-electric, Overglaze or solder pastes, compositions or inks in packing not exceeding 20 kg. Hybrid Microcircuits; Potentiometers; Resistors (other than heating resistors); Ceramic and Mica Capacitors; Conductive Rubber Switches/Key Boards.
10. 28,29,32, 
Ceramic bodies (coated or uncoated); bandoliering tape with or without adhesives; solder plated copper wire of dia. upto 1 mm; solder plated brass wire of dia. upto 1 mm; high melting point solder alloy; paper backed polyurethane tape; epoxy marking ink with or without hardner/thinner Thermistors. Ceramic capacitors; Resistors (other than heating resistors)
11. 28,29,34 Resist stripper Semi-conductor devices, printed circuit boards.
12. 28,29,34, 
Special materials:

Surfactant, tetra ethyl-ortho-silicate (TEOS); trimethyl borate (TMB); trimethyl phosphite (TMPI); trichloroethane (TCA); dichloroethylene; sputtering targets; photo resist primer; edge bead remover

Integrated circuits, Semi-conductor devices.
13. 28,29,37 Photo resist & associated thinners or/and developers; photospin glass Semi-conductor devices, printed circuit boards. LED/LED Displays, Liquid Crystal Displays, Hybrid Micro-Circuits
14. 28,29,38 Electrolyte Etched or Formed Aluminium Foil, Electrolytic Capacitors.
15. 28, 29,38 Dopants or doping sources in all forms, and with or without precious metal constituents Semi-conductor devices.
16. 28,29,38, 
Epoxy/Epoxide resins/ Epoxy moulding powder, compounds or encapsulants; Fillers, thinners, hardeners, accelerators and fire retardants Capacitors; Semi-conductor Devices; Light Emitting Diodes; Moulded Piezoelectric Crystals; Liquid Crystal Displays; Electronic Valves and Tubes; Switches; Copper clad laminates of glass epoxy/paper expoxy type; composite type copper clad laminates; Delay lines; Line and Wave Traps; Potentiometers; Silicon Crystals or Silicon wafers; Connectors; Resistors (other than heating resistors); Deflection parts; Loudspeakers; Magnetic Heads; Paper Cones/ Spiders/Dust Caps for Loudspeaker; Hybrid Microcircuits; Printed parts;Relays.
17. 28, 32 Ferric Oxide of purity of 99% and above; Manganous Manganic Oxide with manganese conten 71% or above; Manganese di-oxide of purity of 99% and above, Manganous Oxide; Nickel Oxide; Strontium Carbonate Ferrites; Ceramic capacitors, Resistors (other than heating resistors)
18. 28,38,39, 
70, 74,76
Aluminium paste; ethylene vinyl acetate sheets (EVA); primer for EVA; Crane glass; tedlar coated aluminium sheet; phosphorous oxychloride; halo carbon (CF4)/Freon gas; tinned copper interconnect; toughened glass with low iron content and transmittivity of min. 90% and above; multilayered sheets with tedlar base; fluro polymer resin; ultra high purity (UHP) silane in UHP nitrogen; UHP silane; diborane in UHP silane; MOCVD grade phosphine in UHP silane; silver sputtering target; high purity tin tetrachloride; nitrogen trifluoride of 99% purity and above Solar cells/modules.
19. 28,39, 68, 
Blue steel lapping carriers/lapping carriers; lapping vehicles; lapping abrasive powder; lapping compound Mounted piezoelectric crystals; Printed Circuit Boards; Semi-conductor devices; Potentiometers; Resistors (other than heating resistors); Connectors; Switches; Relays; Tape deck mechanism; Magnetic heads; Deflection parts; DC micromotor upto 13.5 V not exceeding 20 Watt rating; Silicon in all forms, LED lamps and displays;Mounted Piezo Electric Crystals
20. 28,29, 81, 
Tantalum powder; Tantalum wire; CM Seals; Cans; Silver powder suspension; Manganese Nitrate; Heat shrinkable polyester tubing Tantalum capacitors; Ceramic capacitors, Resistors (other than heating resistors)
21. 28,48,69, 75,78,81, 
Lead based ceramic composition; Magnesium titanate based ceramic composition; Neodium based ceramic composition; Alumina setters/slabs; Lint free paper/paper towels/filter paper; Zirconia milling media/high alumina tumbling media; Steel shots - copper plated hollow; Nickel and sulphonic acid based plating chemicals; Razer blades/doctor blades Ceramic dielectric (multilayer) capacitors.
22. 28, 68 Tantalum Neodyme oxide; Neodyme oxide; Strontium carbonate Ceramic Capacitors.
23. 28,70,73, 
75, 85
Crystal Holders; Bases; covers; Glass Bulbs; Glass Bases; Nickel Eyelets; Springs; Solder wire 25 SWG or thinner; Chromium Pellets Mounted Piezoelectric crystals.
24. 28, 81 Tungsten rhenium wire; Suspension of aluminium oxide in binder; Suspension of tungsten powder and aluminium oxide in binder; Triple carbonate suspension of calcium, barium, strontium in binder Electron guns and electron gun parts.
25. 29 Tetra Bromo Bisphenol-A; Tricresyl/Aryl Phosphate Copper clad laminates for Printed Circuit Boards.
26. 32 Electron Phosphor Electronic Valves and Tubes
27. 28,32, 38 Desmearing agents Printed Circuit Boards.
28 32,35,39 Silicone based resins, oils, varnishes, lacquers, elastomers, with or without additives Semi-conductor Devices; Liquid Crystal Displays; Electronic Valves and Tubes; Resistors (other than heating resistors); Connectors; Magnetic Tape; Relays; Potentiometers; Switches; Capacitor grade metallised plastic film; Piezoelectric crystal; Hybrid Micro circuits;Capacitors
29. 32,37, 39 Solder Mask/Resist in ink or film form, with or without associated catalysts Printed Circuit Boards.
30. 32,38 Screen printing inks, dyes, emulsions, lacquers, films (including sensitisers, hardners, catalysts) Semi-conductor devices, printed circuit boards, potentiometers, capacitors, hybrid microcircuits, printed parts, coils and inductors, resistors (other than heating resistors).
31. 32, 38 Internal Dag, aqua dag, graphite, hitasols, external quoting or external dag Electronic Valves and Tubes.
32. 35, 39 Polyamide coatings or adhesives Semi-conductor devices; Heat sinks; deflectioii parts.
33 37 Photo Polymer Film Printed Circuit Boards; Liquid Crystal Displays.
34 37, 39 High resolution, high contrast photographic films and photo stencil films; DIAZO (C6H5N2) films Printed Circuit Boards; semi-conductor devices; hybrid microcircuits.
35. 37, 70 High Resolution Photo Plates; Photomask Substrates High Resolution Photo Masks; Semi-conductor devices; Liquid Crystal Displays; Silicon Single Crystals or Wafers; Printed Circuit Boards
36. 37, 70 High resolution photo mask Semi-conductor devices; Printed Circuit Boards; Liquid Crystal Displays.
37. 38 Silicon in the form of undiffused wafers, discs or chips Semi-conductor devices.
38. 38,39,76 or Any other Chapter Polyvinyl flouride (TEDLAR); Tedlar Aluminium Tedlar; Toughened Glass; Silver paste Solar cells/modules.
39. 38, 81 Lithium niobate wafers Hybrid microcircuits.
40. 38, 85 Silicon in the form of diffused wafers, discs or chips (with or without molybdenum disc) Hybrid microcircuits or semi-conductor devices.
41. 38, 85 Getters Electronic valves and tubes.
42. 39 Glass epoxy or/and polyamide prepregs Multilayer Printed Circuit Boards; copper clad laminates.
43. 39 Silicone rubber Keypad switches; parts of EHT transformers.
44. 39 Plain plastic films (other than polystyrene film) of thickness 26 microns or below, metallised plastic films of thickness 26 microns or below

Explanation.- For the removal of doubts,'Plain Plastic Film' includes biaxially oriented poly propelene (BOPP) film

Plastic Film Capacitors; Mixed Dielectric Capacitors.
45. 39 Nylon 6.30% glass filled, flame retardant moulding powder/granules and with or without other additives Potentiometers; connectors;Parts of relays/switches/connectors
46. 39 Plain and glass filled nylon/polyamide with or without other additives Relays; Potentiometers; tape deck mechanism; connectors; Parts of connectors; parts of relays/switches/connectors
47. 39 Polypropylene moulding powder / granules Deflection parts; Cassettes;Capacitors
48. 39 Polybutylene terephthalate Connectors; deflection parts; switches; relays;resistors; potentiometers; parts of relays/switches/connectors
49. 39 Heat shrinkable PVC sleeving, tubing, film or ring Capacitors; relays; deflection parts.
50. 39 Polyurethane lapping pads Mounted piezoelectric crystals; Printed Circuit Boards/semi-conductors devices; potentiometers; resistors (other than heating resistors); connectors; switches; relays; tape deck mechanisms; magnetic heads; deflection parts; DC Micromotors upto 13.5 volts and not exceeding 20 watts rating silicon (in all forms).
51. 39 Plain polystyrene film  Plain film capacitors; mixed dielectric capacitors.
52. 39 Plain plastic film (other than Polystyrene film) of thickness 12 microns or below

"Explanation.- For the removal of doubt, "plan plastic film" includes Biaxially Oriented Polypropylene (BOPP) film; 

Electronic capacitor grade metallised dielectric plastic film.
53. 39 Release film for multilayer laminates Printed Circuit Boards.
54. 39, 40 Polyvinyl Alcohol, Polyisobutylene, Chlorosulphonated/ chlorinated polyethylene Ferrites.
55. 39, 43 Antistatic materials in the form of tubes, strips, mats, covers, bins, boxes, containers Semi-conductor devices. Hybrid microcircuits.
56. 39,48,59, 85 Insulating/taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive Capacitors; deflection parts; resistors (other than heating resistors); semi-conductor devices; inductors.
57. 39,48,85 Domes or Dust caps; Paper/Plastic cones Loudspeakers.
58. 39,48,85 Parts of Potentiometers Potentiometers.
59. 39, 59, 73 Screen mesh of stainless steel/polyester/metallised polyester/metallised nylon (in sizes of mesh 60 or above) Ceramic capacitors;resistors; potentiometers; hybrid microcircuits
60. 39, 69, 
Ceramic/alumina substrates Potentiometers; printed parts; resistors (other than heating resistors)
61. 39, 73, 79,85 Parts of magnetic sound heads Magnetic sound heads.
62. 39,74, 76 Copper clad laminates laminated to nylon, teflon, polyester; Aluminium clad entry foil and back up laminates Printed Circuit Boards.
63. 39,85 Polyethylene terephthalate film with ferro magnetic coating of thickness upto 0.005 inch with magnetic coating 50 to 180 microinch Floppy diskettes.
63A.  39,73 Moulded shell with liner, Steel hub ring, spring, shutter Floppy diskette (3.5" size).
64. 39,85 Parts/articles of silicone, Elastomer or Silicone rubber Liquid Crystal Displays; Semi-conductor Devices; EHT Transformers; Potentiometers; Electrolytic Capacitors; Solid tantalum capacitors.
65. 39,85 Formers, bases, bobbins; Holders, brackets; Shielding cases,cans RF/IF coils or transformers or deflection parts.
66. 40,59 Bungs; Rubber pinch rollers with or without plastic bush Electrolytic capacitors; tape deck mechanisms.
67 40, 84,85 Parts of Rotor Assembly; Commutator assembly or parts thereof; Brush assembly or parts thereof DC Micromotors upto 13.5 volts and not exceeding 20 watts rating.
68. 40, 85 Anode assembly consisting of EHT cable, silicone rubber cap and contact spring or parts thereof (EHT cable in cut pieces or running length) Deflection parts.
69. 48 Electrolytic Capacitor/Condenser Tissue paper Electrolytic Capacitors; Plastic Film Capacitors.
70. 48,76 Kraft paper/tissue paper or aluminium foil for voice coil Loud-speakers (cone type).
71 59 Felt sheet (fully compressed) of 1.5 mm thickness and below Tape deck mechanism.
72. 69, 78,85 Headers; Caps with or without leads; Cans with or without leads; Pins; Stud seals; Lead beads; Ceramic beads; Ceramic-glass packages; Cap to Lead Assembles; Ceramic Pipes; Lead frames, single or in roll form; Housings; Brass ring Semi-conductor devices; Light Emitting Diodes; Resistors (other than heating resistors); Capacitors; Connectors; Hybrid Microcircuits; Printed parts.
73. 69, 85 Alumina rods and bars (with Alumina content above 90%) in coated or uncoated form; Ceramic plates/flats/cases/ bases/formers; Steatite rods and bars in coated or uncoated form Resistors (other than heating resistors); Semi-conductor Devices; Hybrid Microcircuits; Electron Guns and Electron Gun parts.
74. 69,85 Ceramic dielectric (coated or uncoated) Ceramic capacitors.
75. 70 Glass filament yam Silane treated glass cloth/fabric for use in the copper clad laminates.
76. 32,70,85 Glass frit or glass powder; Glass preforms or pellets; Glass tubes Liquid Crystal Displays; semi-conductor devices; Electronic valves and tubes (other than television picture tubes/cathode ray tubes); Glass to metal seals; Lead frames; Transistor headers; Reed relays or Reed switches; delay lines; resistors (other than heating resistors); mounted piezoelectric crystals; electron guns and electron gun parts; gas discharge tubes.
77. 70, 85 Fused Quartzware Semi-conductor devices; silicon in all forms.
78. 71 Synthetic quartz crystal blocks and blanks Mounted Piezoelectric crystals.
79.   Omitted  
80.   Omitted w.e.f. 01-02-2020  
81. 71, 72, 75,80 Nickel plated steel strip; tin silver antimony alloy Semi-conductor devices.
82. 76, 85 Aluminium wire with silicon or magnesium impurity of up to 2% Semi-conductor devices.
83. 72 CRNGO silicon steel strip /sheet/coil/hoop with or without tin plating DC Micromotor; Potentiometer; Resistors.
84. 72 Coated/uncoated electro-galvanised CRCA/ mild steel/ stainless steel in the form of sheet / strip /wire/coils DC Micromotor; tape deck mechanism; resistors, potentiometers
85. 72,73 Iron of 99.7% purity and above Cast Alloy Permanent Magnets;Relays
86. 72, 73, 75,81 Nickel Iron Cobalt Alloy in all forms Semi-conductor devices; electronic valves and tubes; transistor headers; glass to metal seals/lead frames; cast alloy permanent magnets; hybrid microcircuits; gas discharge tubes.
87. 72 or 73 Copper clad tin coated steel wire, dia 0.4 mm to 1.2 mm/ solder plated Copper cover steel wire (SPC). Lead tabs for electrolytic capacitors; Capacitors
88. 73,85 Metal clad substrates in any form with or without tags Potentiometers; Hybrid microcircuits; Printed parts; semi-conductor devices; Light Emitting Diodes.
89. 74 Electrolytic Tough Pitch (ETP) Copper wire rods Lead wire for electronic parts.
90 74 Solder plated/unplated brass-strips upto 100 mm width; silver plated brass strips upto 100 mm width Potentiometers/parts of potentiometers; connectors/parts of connectors; switches/parts of switches; relays/parts of relays
91.   Omitted  
92. 74 Beryllium Copper rods/ strips/sheets/wire/foils with or without plating; Rectangular Profile Brass material(CuZn39Pb2) " Connectors/parts of connectors; relays/parts of relays; switches/parts of switches; gas discharge tubes/parts of gas discharge tubes.
93. 74 Tin coated/solder plated copper wire Resistors; Capacitors, Deflection Components, Thermistors, Varistors, sub-miniature fuses, micro fuses, resettable fuses and thermal fuses"
94. 74 Continuous cast copper rod/ copper scrap Copper foil for copper clad laminates.
95. 74,76, 85 Copper-cadmium braided wire/Self-soldering/self-bonding aluminium wire Loudspeakers; microphones.
96. 74,85 Oxygen-free high conductivity (OFHC) Copper base with weldable steel ring Semi-conductor devices.
97.   Omitted  
98. 74,85 Rayon or Silk cover Litz wire of the following sizes -(a) 6, 8, 12 and 24 strands with each strand diameter 0.03 mm; (b) 6 or 9 strands with each strand diameter 0.04 mm RF/IF Coils or transformers.
99. 74,85 Parts made of OFHC copper Semi-conductor devices, electronic valves & tubes, transistor headers, glass to metal seals, capacitors.
100. 76 Etched or formed Aluminium Foils Electrolytic Capacitors.
101. 76 Plain Aluminium foil containing more than 99% Aluminium Etched or formed Aluminium foil; electrolytic capacitors or plastic film capacitors.
102. 76 Aluminium of purity 99% or above in the form of wire, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes Cans or Leads for Electrolytic Capacitors; Semi-conductor Devices; Light Emitting diodes; Capacitors; Capacitor grade Metallised Plastic films; Potentiometers; Disc covers for electrolytic capacitors.
103. 81 Cobalt Cast Alloy Permanent Magne ts.
104. 81 High purity chromium powder (99.99% and above) Semi-conductor devices, Mounted piezo electric crystals, electronic valves and tubes, vacuum interrupter tubes;Resistors
105. 81,85 Molybdenum and molybdenum alloys, wrought, in all forms and articles and parts thereof Electronic Valves and Tubes; X-ray tubes; Semi-conductor Devices; Mounted Piezoelectric Crystals.
106. 84,85 Parts of Vacuum Interrupter Tubes Vacuum Interrupter Tubes.
107. 85 Self bonding/Self soldering insulated or enamelled copper wire Deflection parts; Loudspeakers; Relays; Magnetic Heads; RF/IF Coils ; Transformers(other than Power transformers) and DC Micromotors upto 13.5 volts and not exceeding 20 watts rating; electronic tuner;Reed Relays, Hybrid Micro-circuits, Degaussing Coil
108. 85 Parts of gas discharge tubes Gas discharge tubes.
109. 85 Light Emitting Diodes in the form of Chips, wafers or undiced discs Light Emitting. Diodes; Lamps and Displays.
110. 85 Parts of Cathode Ray Tubes (other, than Glass parts) Cathode Ray Tubes.
111. 85 Lead Tabs/Paddle Tabs Electrolytic Capacitors.
112. 39, 72, 74, 76, 85 Parts of Relays, Switches, Connectors Relays; Switches; Connectors.
113. 85 Parts of electron Guns Electron Guns, Television picture tubes or Cathode Ray Tubes.
114. 85 Casings of aluminium Electrolytic capacitors.
115. 85 Parts of CD/VCD/DVD mechanisms, namely, optical pick up assembly and parts thereof, DC micro motors, Loader parts of plastic (parts of CD loader), cable connector, springs, screws washer CD Deck Mechanism.
116. 85 Parts of Fly-back Transformer Flyback Transformers.
117. 85 Parts of Tuners TV Tuners.
118. 85 Parts of Data Cartridge Data Cartridge.
119. 85 Parts of transmitting tubes Transmitting tubes.
120. 85 Parts of deflection yoke (DY) Deflection parts.
121. 75,85, 90 Omitted  
122 39,74,75,76 Composite copper clad materials consisting of Paper + Epoxy + Glass cloth Printed Circuit Boards
123 74 Glass Epoxy Copper clad laminates or Paper Phenolic Copper clad laminates Printed Circuit Boards
124 74 Copper foils(plain or adhesive coated) Copper clad laminates (phenolic or glass epoxy types);composite type copper clad laminates; multi-layer Printed Circuit Boards;Parts of connectors
125 28,29,38,72,74,84 Cupric Chloride Etchant; Ammonical Etchants; Solid Carbide Drills; Routers; Hot Air Levelling Flux; Electroless Copper Plating Solution; Sensitisers; Activators; Post Activators; Copper foil of refined copper; Colloidal / Semi colloidal Graphite (Shadow) Printed Circuit Boards
126 28,29,39,68,71,81,82 Plastic Film for Wafer Dicing; Graphite Jigs / Block/ Rods / Plates; Dicing blades / wheels; Tungsten filament and or parts thereof; Tungsten Wire / Rod; Colour Paste and Diffusants; Silver conductive paste / Suspension; Palladium Wire; n- Butyl Acetate; Bonding Tools LED/LED Displays; Semiconductor Devices; Hybrid Microcircuits; Mounted Piezo Electric Crystals; Resistors; Potentiometers
127 70,85 Parts of data graphic display tubes(colour), with a phosphor dot screen pitch smaller than 0.4mm Data graphic display tubes(colour), with a phosphor dot screen pitch smaller than 0.4mm
128 70,75 Glass Tubes/ Insulators/ Spacers; Mounted piezo electric crystals
129 39 Diallylphthalate (DAP) Moulding Powder or Compound (Plain or Glass/Fiber filled with or without additives) Connectors; Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Potentiometers; Relays of contact rating upto 7 amperes; Resistors
130 39 Polyvinyl Chloride Film/Sheet Floppy Disks/Diskettes
131 28,38,39 Gold plating make up and replenisher solutions and salts; Resins for gold recovery Semiconductor devices; LED/LED Displays; Connectors; PCBs ; Parts of connectors
132 74 Solder Plated Annealed Copper Wire (SCA) of diameter 0.4 mm to 1.2 mm Plastic film capacitors
133 79, 80 Zinc of purity 99% or above in rod, wire or Strip form (plated or unplated); Zinc wire/ Zinc-Aluminium wire with dia upto 5 mm; TinZinc wire with dia upto 3mm Electronic Capacitor Grade Metallised Plastic Film / Capacitors ; blade fuses 1 to 40 Amps
134 80 Tin Foil/ Tin Alloy Foil Plastic Film Capacitors; Resistors (other than heating resistors)
135 76 Aluminium wire (of purity 99.9% or above ) of dia upto 3mm Lead Wires/Lead Tabs for electrolytic capacitors; Electronic Capacitor grade Metallized Plastic film; Plastic film capacitors; semiconductor devices; Capacitors
136 28 Barium Carbonate Ceramic Capacitors
137 38,39,69 Hydroxy Propyl Methyl Cellulose Barium Titanate based or Lead Titanate based Ceramic composition / Powder Ceramic Capacitors, Ceramic Substrates /Rods/ Discs / Dielectric
138 28 Magnesium Oxide (Purity not less than 98%); Zinc Oxide (Purity not less than 98%); Aluminium Oxide (Purity not less than 99.9%); Vanadium Pentoxide (Purity not less than 99.9%); Lithium Carbonate (Purity not less than 99%); Manganese Carbonate (Purity not less than 98%); Bismuth Oxide (Purity not less than 99%); Cobalt Oxide (Purity not less than 99%); Copper Carbonate (Purity not less than 98%); Chromium Oxide (Purity not less than 98%); Indium Oxide (Purity not less than 99%); Dysprosium oxide (Purity not less than 99%); Gadolinium Oxide (Purity not less than 99%);Yttrium Oxide (Purity not less than 99.9%); Calcium Carbonate (Purity not less than 98%) ; Tin Oxide (Purity not less than 98%); Magnesium Carbonate (Purity not less than 99%); Iron Oxide (Purity not less than 99%); Barium Carbonate (Purity not less than 99%) Resistors; Ceramic Capacitors
139 39,48,59 Resin -VAGH Co-Polymerised Vinyl Chloride Vinyl Acetate,
Pressure Sensitive felt, with or without adhesive,Silicon Coated/ Carbonized silicon paper
Parts of cassettes
140 39 Polyimide Film (Kapton)   
141 39 Modified Polyphenylene Oxide   
142 39 Phenolic Moulding Powder/ Resin   
143 72,74 Lead wires of Iron or non alloy steel plated or coated with other base metals  Lead Tabs
144 29,72,74,76, 85 Copper alloy resistance wire and strips; Steel or Aluminium in substrate or sheet form; Butyl DiGol   
145 69,75,76,81 Metal alloy targets Resistors; Resistor Grade Metallized Ceramic Cores
146 85 Chip Transistors; Varicap Diodes Tuners; Modulators; Hybrid Micro Circuits
147   Omitted  
148 28 Zinc Oxide (Purity minimum 99.5%);Strontium Oxide/ Strontium Carbonate; Zinc Stearate (Purity minimum 99%); Polyvinyl alcohol (PVA); Polyvinyl Butyral (Ash Content max 1%) Pre-Calcined Ferrite Powder (Spray Dried); Resistors
149 28 Zirconium Oxide (Purity not less than 99%); Tin Oxide (Purity not less than 99%); Lanthanam Oxide (Purity not less than 99%); Zinc Oxide (Purity not less than 98%); Polystyrene (Purity not less than 98%); Magnesium Oxide (Purity not less than 98%); Calcium Carbonate (Purity not less than 98%); Tantalum Oxide (Purity not less than 99%); Barium Carbonate (Purity not less than 99%) Microwave Dielectrics; Ceramic Capacitors; Resistors ; Varistors; Thermistors
150 39 Phenolic Moulding Powder / Resin Hybrid Micro circuits; Potentiometers; Ceramic Capacitors; Thermistors; Varistors ; Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC; Connectors;Capacitors
151 39,69 Guide Ceramic; Guide LCP (Liquid Crystal Polymer) Print heads
152 85 Parts of Loudspeaker Loudspeakers
153 74,85 High Voltage Rectifier Diodes; Focus Potmeter; Electrolytic Tough Pitch Wire/Rods/Formed Pins/parts made thereof Deflection Components
154 39 Polycarbonate (Plain or glass filled moulding powder) Resistors; Potentiometers; Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC;Capacitors
155 39 Poly Vinyl Acetate Resistors; Potentiometers; Hybrid Micro Circuits
156 72 Nickel Iron (low carbon / gas free grade) in Sheet or strip form / EB Welded Triple Metal Strips./ Controlled Expansion Alloy Strips Resistors; Potentiometers ;
157 39 SRBP (Synthetic Resin Bonded Paper) sheets and Substrates Potentiometers; Switches with contact rating les than 5 amperes at voltage not exceeding 250 Volts AC or DC
158 25 Ball Clay Ceramic Cores / Substrates for resistors
159 32 Borosilicate Glass Powder Parts of Electron Gun / Multiform Bead Glass Rods
160   Omitted  
161   Omitted  
162 28,29 Ammonium Dihydrogen Phosphate ; Ammonium pantaborate Electrolytic Capacitors
163 38 Carbon / Flurographite Powder Potentiometers
164 28,34 Boron Nitride Suspension ; Metallisation Inhabitation Fluid (Oil) Electronic Capacitor Grade metallised Plastic Film/ Plastic Film Capacitors
165 29 Dowanol PX-16S (Non- CFC solvent) Flyback Transformers / Focus Resistors
166 28,29,38,48 Monoalkylethers of ethylene glycol.; Flux 1544 ;Ammonium Hydroxide (CMOS Grade); Ammonia (NH3) (CMOS Grade); Lid perform; Chemcassette Semiconductor devices
167 76 Etched Aluminium Foil Formed Aluminium Foil for electrolytic capacitors.
168 29,32, 38,39, 71 Dibutyl ether/Di-nbutylether Solvent; DMH Solvent; Printing Inks; Protective U.V.Lacquer; Dyes; Optical grade polycarbonate; Methyl Lactate; OFP; Cake Box; BOPP Film; Jewel box; Silver Sputtering Target CD-R (unrecorded CD)
169. 76 Aluminium clad entry foil Printed circuit board
170. 28 Phosphoric acid (MOS/CMOS, electronic grade);
Hydrogen peroxide (MOS/CMOS, electronic grade)
Semi-conductor devices, LED/LED displays
171. 74, 76, 80 Aluminium wire with silicon or magnesium with impurity upto 2%;    
Bonding wire (aluminum, gold and copper based )
Semi-conductor devices, LED/LED displays, Hybrid micro-circuits
172. 80 Tin silver antimony alloy in any form Semi-conductor devices, LED/LED displays
173. 28 Titanium dioxide of minimum purity 99% Potentiometers, ceramic capacitors
174. 28, 29, 35, 72, 81 Barium bromide;  Sodium aluminate ; Barium aluminate; 
Methoklone; Methyl chloride; Dichloro methane; 
Titanium metal powder (99% purity); Cesium glass powder; 
Barium glass powder; Argon -Neon mixed gas (99% purity); Argon-hydrogen mixed gas (99% purity); 
Copper Plied Steel wire (tin plated ) with dia upto 1.5 mm; Adhesive paste  
Gas discharge tubes
175. 39 Tedlar film Printed circuit boards, semiconductor devices, multi layer laminates, glass epoxy copper clad laminates
176. 39 Polyester film Magnetic tape, plastic film capacitors
177. 29, 39 MEK (Methyl Ethyl Ketone); 
Polyurethane /Urethane elastomer; 
Magnetic tape
178. 39 Polyolefin heat shrinkable tubes/ sleeves Deflection components
179. 27, 39, 75, 85 Kilopoise Grease; Polyester mesh; 
Nickel alloys resistance wires and strips in bare or enameled form;
Resistors and  Potentiometers
180 85 Buffered Oxide Echants Semi-conductor devices, LED/LED displays
181. 39 Conductive silver epoxy and hardener Mounted Piezoelectric crystals, Hybrid microcircuits
182. 39 Noryl;   Nylon LED/LED Displays, switches, power entry connectors
183. 39 Polyacetal LED/LED displays, switches
184. 39  HDPE;   LDPE;  Poly propylene LED/LED displays
185. 75, 85 Stem pin Electron gun, electronic valves and tubes, parts of electron gun
186. 39 Silicon oil Capacitors, resistors, electronic capacitor grade metallised plastic film/ plastic film capacitors
187 27 Microcrystalline wax Plastic film capacitors
188. 72 Coated/ uncoated CRCA/ Mild stainless steel in the form of sheets/ strips/ coils Switches, lead frames
189. 69, 73 Conveying trays/super refractories/ pusher tiles/ ceramic saggers; 
Grinding steel balls (hardness 58-60%, carbon minimum 0.15%, chromium 1-1.2%); 
Steel balls
Soft ferrite parts/ pre-calcined ferrite powder (spray dried), capacitors, resistors 
190. 69,70,71,74,85 Silver Copper Alloy wires; Glass tubes of sizes between 2 mm to 6mm outside diameter, in cut lengths upto40mm; Brass Fuse Caps; Polymeric Positive Temperature Coefficient Chips; Ceramic Tubes; Blade Fuse Body; Micro Fuse Base, Sub-Miniature Fuse Base, Micro Fuse Cover, Sub-Miniature Fuse Cover Glass cartridges fuses/ ceramic tube fuses/ PPTC resettable fuses, blade fuses 1 to 40 Amps, sub-miniature fuses, micro fuses, resettable fuses and thermal fuses
191 28, 29, 38 Silicon carbide roller for furnace; 
polyethylene glycol; 
Polyamonium citrate; 
Copper oxide
Soft ferrites parts/ pre-calcinated ferrite powder (spray dried)
192. 68 Grinding wheels (metal bond, resin bond, diamond wheel, Conc 50-100%, grit D15-D30-400 mesh)/slicing wheels Soft ferrites parts/ pre-calcined ferrite powder (spray dried), semiconductor devices
193. 25, 28, 40, 69, 73, 85 High speed spindles of more than 10,000 RPM; 
silicon carbide hollow heating rods, with or without perforations; 
Heating coils (made of kanthal wire suitable for 1375C dia 1 mm ); 
Cobalt oxide (99% pure); 
Conveying trays (335 X 340 X 30 mm Alumina / cumulite); 
Setting batts (320X320X15 mm alumina / cumulite); 
Alumina sandwiched silicon carbide plate (340X170X15 mm alumina / cumulite);  Magnesium oxide; 
Cupric oxide; Miraflow-A (polycarbon acid); 
Chloropolyethylene (CPE); Temperature measuring rings
194. 69, 85 Piezo ceramic formulated material / powder; Piezo ceramic discs/ mounted piezo  electric plates; diaphragm of permalloy; weight of permalloy; terminal pins; yoke  Buzzers/ sirens /ringers
195. 73 Needle and springs Print head
196. 72, 85 T-yoke Loudspeakers
197. 28, 39 Acetylene black carbon/ other carbon and carbon powders; 
PTFE powder solutions
Resistors and potentiometers
198. 39, 74, 85 Former, bases, bobbins, brackets;  CP wires;  P.B.T.; 
Phenol resin moulding powder; Lamination/ El silicon steel strips 
199. 39 Polybutylene terephthalate Connectors
200. 29 Ammonium adipate;  Azelaic acid;  P.Nitro benzoic acid Electrolytic capacitors
201 71 Pelladium copper contact tapes Relays
202 34, 72 Polywax; 
Tin coated CRCA sheets
203 85 Parts of remote control Remote control
204 85 Diffusion elements Semiconductor devices
205 71 Silver copper alloy wire in dia upto        0.25 mm Metal to ceramic brazing rings for GD tubes
206 38, 39, 40, 68, 74, 85 Ceramic disc single layer; pin; washer; axial lead finish; solder/ solder paste/ solder with paste/ solder flux; solder with flux; wire leads; eyelet finish; eyelet fixing collect; marking ink; epoxy resin/ stycast; carrier tape/ cover tape/ taping material/ sealing tape/ plastic reels EMI/RFI filters
207 34 Termination paste Capacitors, EMI/RFI filters
208 39 Phenolic resins; epoxy phenolic resins; silicon adhesive agent Capacitors, resistors
209 73 Rivets Potentiometers
210 69,  75, 85 Parts of cathodes Cathodes for electron guns
211 72 Soft magnetic iron strips Relays
212 79 Zinc manganate Soft ferrites
213 39 Polypropylene granules Capacitors
214 38 Catalysts Resistors
215 74 Bronze powder Resistors
216 38 Bentone Resistors
217 25 Quartz powder Resistors
218 32 Pigments Capacitors, resistors
219 28 Magnesium aluminum silicate Resistors
220    Fabric coated with rubber; 
Wax emulsion; basoplast
Loudspeakers, paper cones/ spiders/ dust caps for loudspeakers 
221 39, 40, 84 Polyacetals, Acrylonitrile-Butadiene-Styrene(ABS) copolymers; polystyrene; 
Rubber belts /ring upto 150 mm; 
 Acetal plastic powder/ resin /granule; 
 Capstan shafts, sintered bush, rubber belts
CD /DVD mechanism, loudspeakers
222 28, 39, 40, 70 Polyester/polystyrene latex, glass cloth tape, acry emulsion,cobalt blue Cathode ray tubes
223 69, 72, 75, 85 Stainless steel wire of dia below 0.8 mm; Stainless steel strips of thickness below 0.6mm; ceramic bases; eyelets; sleeves; caps; nails Parts of electron guns
224 72, 73, 75, 76, 81 CRCA sheets, strips, wire and coils whether galvanized or not; Stainless Steel 304/310/316/420 grades in the form of sheets, strips, wire, coils; Trimetal steel/ INVAR in the form of sheets, strips, wire or coils; Alcoat (aluminised steel sheets) in the form of sheets, strips, wire or coils; Incoloy strips Parts of cathode ray tubes
225 3824 99 00, 3908 90 00 and 3824 99 00

9010 9000 3907 99 90

(i) Palladium Tetra Amine Sulphate

(ii) Palladium make up solution

(iii) Palladium Additive

(iv) Palladium replenisher

(v) Palladium Anode Polariser

(vi) Liquid crystal polymer (LCP)

(vii) Palladium electroplating salt

226. 3921 1900

7419 9990


(i) SRPB strips/sheets & substrate

(ii) Braided copper wire

(iii) Copper nickel Alloy with layer of palladium Copper with or without an intermediate layer of cooper in strips/coil form.

227. 2513 2090

3209 9090

3402 9099

5911 9090

(i) Pumice powder

(ii) No bake emulsion

(iii) Cleaner for No Bake Lacquer

(iv) Acetate tape

Cathode ray tubes
228. 7226 9990

7220 9090

(i) Alloy 223

(ii) SS 631

Parts of CRT
229. 8544 19 (i) Enamelled Aluminium wire Loudspeaker, Degaussing coils
230. 27, 29, 32,

38, 39, 40,

68, 69, 70,

73, 81, 82,

85, 90

(i) Solderon Tin concentrate

(ii) Solderon Acid HC

(iii) Solderon ST-300

(iv) Solderon strip

(v) Satin 108

(vi) Marking ink

(vii) Melamine mould cleaning compound

(viii) Tungsten boats and baskets

(ix) Quartz wool tweezers

(x) Teflon wafer carriers

(xi) Diamond tips

(xii) Dressing plates

(xiii) Capillary

(xiv) Rubber tip

(xv) Push up needles

(xvi) Thermocouples

(xvii) Cartridge heaters

231. 2710 19 71

3902 9000

3902 3000

3824 90 00

(i) Hydroisomerized base oil

(ii) Polyalphaolefin

(iii) Thermoplastic elastomer

(iv) Organoclay gellant

Cable Filling/ Flooding compounds (Thixotropic jelly) for optical fibre cables
232. 33, 39,69,


(i) Perfluoro Polyether Oil (Fomblin oil)

(ii) Ceramic evaporation boats

(iii) Graphic foil

Electronic Capacitor grade metallised Plastic film for Capacitors
233. 7011 90

7011 90

7011 20

7011 20

7011 20

3824 99 00 3824 99 00 3824 99 00 3824 99 00 3824 99 00 3206 49

3920 99

3920 99

3920 99

3920 99

2820 90

3207 40

3214 90

6804 22

8443 90

8443 90

7020 00

8529 90

6815 10

(i) ITO coated top glass plate

(ii) Bottom glass plate (High strain point)

(iii) Exhaust tube

(iv) Preform ring

(v) Glass/film filter for PDP

(vi) Bus electrode paste

(vii) Transparent dielectric paste/powder

(viii) White dielectric paste/powder

(ix) Barrier rib paste/powder

(x) Vehicle for frit paste

(xi) Phosphor paste/powder

(xii) Dry film resist for barrier rib

(xiii) Dry film resist for ITO

(xiv) Laminated TD

(xv) Lapping tape

(xvi) MgO evaporation material

(xvii) Sealing frit paste

(xviii) Sealing frit powder

(xix) SS powder for sandblasting

(xx) Screen printing mask

(xxi) Photo mask

(xxii) Neoceram setter plate

(xxiii) TCP (Tape carrier package)

(xxiv) Graphite sheet

Plasma display panel/module
234. 3824 99 00

3824 99 00

3824 99 00

3824 99 00

3824 99 00

3505 20

3824 99 00

3824 99 00

3824 99 00

3824 99 00

25280020 2905 31 00 3212 10 00 2712 20 90

3824 99 00

(i) Sebacic acid

(ii) Ammonium para nitro benzoate

(iii) Adipic aid

(iv) Glutaric acid

(v) Ammonium benzoate

(vi) PVA powder

(vii) Triethanolamine

(viii) Ortho nitro anisol

(ix) Para nitro phenol

(x) Methoxy phenol

(xi) Boric acid

(xii) Mono ethylene glycol

(xiii) Marking foil/ stamping foil

(xiv) Liquid paraffin

(xv) Para nitro benzyl alcohol

Aluminium electrolytic capacitors
235 3907 99 00 3404 90 33 3908 90 00 (i) Plastic powder PBT (Poly brominated Terephthalate)

(ii) PCT (Poly chlorinated terphenyls)

(iii) Stanyl

IC Sockets
236 85469090 Polyster insulation tapes Degaussing coil and other wound components
237 7605 or 854419 Aluminium wire of purity 99.9% or more of dia upto 3 mm; Copper clad Aluminium wire of purity 99.9% or more of dia upto 3 mm Deflection Yokes for Colour Picture Tubes


1. 28 Litharge Glass shells/parts for colour picture tubes;parts of cathode ray tubes.
2. 28 Gamma Ferric Oxide Magnetic Inks or Magnetic Tape.
3. 38 Precalcined / Pre-sintered ferrite powder Ferrites
4. 58,69,84, 85 Molybdenum Silidde/ Molybdenum disilicide heating elements; conveying trays; saggers Ferrites; Capacitors; Resistor
5.    Omitted vide Notification No.26/2002 dt.01.03.2002   
6.    Omitted vide Notification No.26/2002 dt.01.03.2002   
7.    Omitted vide Notification No.26/2002 dt.01.03.2002   

Notification No. 25/99-Cus., dated 28-2-1999 as amended by Notification No. 60/99-Cus., dated 11-5-1999 , No. 20/2000-Cus., dated 1-3-2000 No. 54/2000-cus., dated 4-5-2000. No. 20/2001-Cus, dated 01-03-2001, Notification No.26/2002 dt.01.03.2002 and Notification No 57/2002-cus dated 31-5-2002 and Notification No. 108/2002-Cus., dated 10-10-2002, No. 8/2003-Cus, dated 13-1-2003; No. 28/2003-Cus, dated 1-3-2003; No. 9/2004-Cus, dated 8-1-2004; No. 70/2004-Cus, dated 9-7-2004; No. 22/2005-Cus, dated 1-3-2005; No. 25/2008-Cus, dated 1-3-2008; No. 20/2010-Cus, dated 27-2-2010 and No. 14/2011-Cus, dated 1-3-2011, No. 117/2011-Cus, dated 29/12/2011 No. 16/2012-Cus, dated 17/03/2012,