Notification No 22/2019 Customs date on 6th July, 2019

 

Seeks to further amend notification No 25/2002- Customs dated 1st March, 2002 to exempt specified capital goods use for manufacture of specified electronic items 

The extract of CUSTOMS Notification No. 22/2019- CUSTOMS is given below: 

 Notification No. 22/2019-CUSTOMS

 

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 22/2019 – Customs 

New Delhi, the 6^th July, 2019 

 

G.S.R. … (E).- 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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 25/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, vide number G.S.R. 122(E), dated the 1st March, 2002, namely :-

 

In the said notification, in the TABLE, -

 

(i)             S. Nos. 17, 25, 42, 46, 59 and 60 and the entries relating thereto shall be omitted;

 

(ii)             for S. No. 29 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: -

 

(1)	(2)		(3)
“29.	Automatic  test  and  inspection  equipment	PCB	assemblies,
	falling under tariff item 8479 90 90	Flexible	Printed
		Circuit	Board
		Assembly”;

 

(iii)             against S. No. 68, in column (2), after item (ii), the following items shall be inserted, namely: -

 

“(iii)          Surface Colour/ Gloss/ Roughness Measurement Machine falling under tariff item 9031 80 00;

 

(iv)             Force Measurement Machine falling under tariff item 9031 80 00;

 

(v)               Magnetism and Weight Measurement Machine falling under sub-heading 9016 00 or heading 9031;

 

(vi)             Vibration Machine falling under tariff item 9031 80 00;

 

(vii)           Torsion Machine falling under tariff item 9031 80 00;

 

(viii)         Barcode Printer (300 DPI and 600 DPI) falling under sub-heading 8443 39 or tariff item 8443 32 90;

 

(ix)             X-Ray Imaging Machine falling under tariff item 9022 19 00;

 

(x)               Computerized Tomography (CT) Machine falling under tariff item 9022 12 00;

 

(xi)               Sit Tester falling under tariff item 9031 80 00;

 

(xii)             Thermal Cycling Tester falling under tariff item 9031 80 00;

 

(xiii)       Cathode Ray Oscilloscope (CRO) falling under tariff item 9030 20 00;

 

(xiv)             Capacitive Screen Tester falling under sub-heading 9024 80”;

 

 

(iv)             against S. No. 69, in column (2), after item (xx), the following items shall be inserted, namely: -

 

“(xxi)    OCV Testing Machine falling under tariff item 8479 89 99;

 

(xxii)       NMP Trapping System falling under tariff item 8543 70 99”;

 

 

(v)             against S. No. 70, for the entry in column (2), the following entries shall be substituted, namely: -

 

“(i)   Winding machine falling under tariff item 8479 81 00;

 

(ii)         Salt Spray Test Machine falling under tariff item 9031 80 00;

 

(iii)           Noise Generator falling under tariff item 8543 70 91”;

 

 

(vi)             against S. No. 71, for the entry in column (2), the following entries shall be substituted, namely: -

 

“(i)   Fully Automatic USB Soldering Machine falling under tariff

 

item 8515 19 00;

 

(ii)         Tensile Testing Machine falling under tariff item 9024 80 99;

 

(iii)           Analytical Balance falling under sub-heading 9016 00;

 

(iv)           Water Bath Tester falling under tariff item 9031 90 00;

 

(v)             Cord Flexing Test Apparatus falling under heading 9024;

 

(vi)           Spark Tester falling under heading 8543 or heading 9031;

 

(vii)         Push-Pull Tester falling under tariff item 9031 80 00”;

 

 

(vii)             against S. No. 72, in column (2), after item (ix), the following items shall be inserted, namely: -

 

“(x)    Optical Fiber Proof Testing Machine falling under heading 8475;

(xi)                   Glass Preform Testing Machine falling under heading 8475;

 

(xii)                 GPR System Equipment falling under tariff item 9015 80 30;

 

(xiii)               Laser Interferometric Sensor for Glass Fiber falling under tariff item 9031 49 00;

 

(xiv)               Non Contact Tension Measurement for Glass Fiber falling under tariff item 9031 49 00;

 

(xv)                 Coating Monitor (5 axes) falling under tariff item 9031 49 00;

 

(xvi)               Computer Interface Module (CIM) with USB falling under tariff item 9031 49 00;

 

(xvii)             Optical Time Domain Reflectometer falling under heading 9030 or heading 9031;

 

(xviii)           Chromatic Dispersion Measurement falling under tariff item 9031 49 00;

 

(xix)               Fiber Analysis System falling under tariff item 9031 49 00;

 

(xx)                 Interferometric Polarization Mode Dispersion System falling under tariff item 9031 80 00”;

 

(viii)             against S. No. 73, for the entry in column (2), the following entries shall be substituted, namely: -

 

“(i)       Plasma Etching machine falling under tariff item 8479 89 99;

 

(ii)         Router Machine falling under tariff item 8479 89 99;

 

(iii)           Laser Direct Imaging (LDI) Machine falling under heading 9013;

 

(iv)           X-Ray Machine falling under tariff item 9022 19 00”; 

 

(ix)             against S. No. 74, for the entry in column (2), the following entries shall be substituted, namely: -

 

“(i)   Automatic/ Semi-automatic Screen Printing Machine falling

 

under tariff item 8443 39 90;

 

(ii)         3D Solder Paste Inspection System falling under tariff item 8479 89 99 or tariff item 9031 80 00;

 

(iii)           Reflow Profiler falling under tariff item 9031 80 00;

 

(iv)           Routing Machine with or without Accessories falling under tariff item 8479 89 99;

 

(v)             X-Ray Machine falling under tariff item 9022 19 00”;

 

 

(x)             after S. No. 74 and the entries relating thereto, the following S. No. and entries shall be added, namely: -

 

(1)		(2)		(3)
“75.	(i)	Motion  Control  Systems  falling  under	Charger/	Adapter  of
		tariff item 9032 89 90;	Mobile Handsets
	(ii)	Oscilloscope falling under tariff item 9030
		20 00;
	(iii)	V Groove Cutter falling under tariff item
		8207 70 10;
	(iv)	X-Ray Fluorescence Spectrometer (XRF)
		Tester falling under heading 9030;
	(v)	Timing  Noise  Analyzer  falling  under
		heading 9031;
	(vi)	Cable Bend Tester falling under heading
		9031;
	(vii)	Common  Mode  Noise  (CMN)  Tester
		falling under heading 9030;
	(viii) Force Meter falling under heading 9031
76.	(i)	Width and Pad Inspection Equipment	Battery	of   Mobile
		falling under heading 9031;	Handsets
	(ii)	Battery Hitester falling under heading
		9031;
	(iii)	Thermal  Shock  Tester  falling  under
		tariff item 9031 80 00;
	(iv)	Thermo   Hygrostat   falling   under
		heading 9025;
	(v)	ESD Tester falling under heading 9031;
	(vi)	Vibration  Tester  falling  under  tariff
		item 9031 20 00;
	(vii)	Label  Abrasion  Tester  falling  under
		heading 9031;

	(viii)	Constant		Temperature		and  Humidity
		Box falling under tariff item 8419 89
		90;
	(ix)	Plugging Tester falling under tariff item
		8536 69 90;
	(x)	Cycle Life Tester falling under tariff
		item 9030 89 90;
	(xi)	Mechanical Shock Tester falling under
		tariff item 9024 80 99;
	(xii)	Vibration		Density	Analyzer		falling
		under tariff item 9031 80 00;
	(xiii)	Air  Permeability  Tester falling  under
		tariff item 9024 80 99;
	(xiv)	EDX	Fluorescence			Spectrometer
		falling under tariff item 9022 19 00;
	(xv)	Universal Tensile Tester falling under
		tariff item 9024 80 99;
	(xvi)	Scanning Electron Microscope (SEM)
		falling under heading 9012;
	(xvii)	Machine Vision Camera (CCD) falling
		under tariff item 8525 80 90;
	(xviii)	X-Ray	Machine		falling  under  tariff
		item 9022 19 00
77.	(i)	ACF  Attach  Machine				falling	under	LCD    Module    of
		tariff item 8486 30 00;						Mobile Handsets
	(ii)	Autoclave falling under tariff item 8419
		20 10;
	(iii)	Plasma Cleaner falling under tariff item
		8456 90 90 or tariff item 8543 70 99;
	(iv)	Deflectometer falling under tariff item
		9024 80 99;
	(v)	Laser  Microscope  falling under  tariff
		item 9011 80 00;

	(vi)	Tensile Force Tester falling under tariff
		item 9024 80 99;
	(vii)	Anti-abrasion Tester falling under tariff
		item 9024 80 99
78.	(i)	Auto-Function  Tester  falling  under					Camera  Module  of
		tariff item 9031 80 00;					Mobile Handsets
	(ii)	PDAF Test Machine falling under tariff
		item 9024 80 99
79.	(i)	Radio  Communication			Tester	falling	Telecom	equipment
		under tariff item 9031 80 00;					falling under heading
	(ii)	Oscilloscope falling  under  tariff  item					8517
		9030 20 00;
	(iii)	Vector Analyzer		falling under heading
		9030
80.	(i)	Dry  Cabinet  falling  under  heading					Set Top Boxes
		8479;
	(ii)	Stereo Microscope falling under tariff
		item 9011 10 00;
	(iii)	Reflow  Oven  Profiler  falling  under
		tariff item 9031 80 00
81.	Impulse Tester falling under tariff item 9030 39						Wound Components
	00 or tariff item 9031 80 00
82.	(i)	One Time Program Burning Machine					Compact	Camera
		falling under tariff item 8442 30 90;					Module
	(ii)	Module	Appearance		Automatic
		Inspection Machine falling under tariff
		item 9031 80 00;
	(iii)	Computerized		Numerical		Control
		Video Measuring System falling under
		tariff item 9031 80 00;

	(iv)	Phase Detection Auto  Focus  (PDAF)
		Function Tester falling under tariff item
		9031 80 00;
	(v)	Transportation	Simulation		Vibrator
		falling under tariff item 8479 89 99;
	(vi)	Light-Emitting	Diode	Ultraviolet
		Irradiation Machine falling under tariff
		item 8479 89 99
83.	(i)	Automated Optical Inspection and Test				Display Module”.
		Machine falling under tariff item 8504
		90 90;
	(ii)	Constant  Temperature  and			Humidity
		test box falling under tariff item 9031
		80 00;
	(iii)	Temperature  Variance		Test	Machine
		falling under tariff item 9031 80 00;
	(iv)	Temperature Cycle Test falling under
		tariff item 9031 80 00;
	(v)	High  Temperature  Box  falling  under
		tariff item 9031 80 00;
	(vi)	Electro-Static Discharge Tester falling
		under tariff item 8466 94 00;
	(vii)	Red Ink Immersion Tester falling under
		tariff item 9024 80 10;
	(viii)	Tensile  Machine  falling  under  tariff
		item 9024 80 10;
	(ix)	Hardness Tester falling under tariff item
		9024 80 10;
	(x)	Drum test falling under tariff item 8479
		90 90;
	(xi)	3 Points Bending Tester falling under
		tariff item 9031 80 00;