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 vide Notification No. 22/2019-Customs Dated: 6th July, 2019.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 22/2019–Customs

New Delhi, the 6th July, 2019

G.S.R.479(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) 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
falling under tariff item 8479 90 90
PCB assemblies, 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 taiff item 9031 80 00;

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

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

(vii) Torsion Machine falling under taiff 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 taiff 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 taiff 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 tariff item 9032 89 90;

(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

Charger/ Adapter of Mobile Handsets
76. (i) Width and Pad Inspection Equipment falling under heading 9031;

(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

Battery of Mobile
Handsets
(i) ACF Attach Machine falling under tariff item 8486 30 00;

(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
tariff item 9031 80 00;(ii) PDAF Test Machine falling under tariff item 9024 80 99
Camera Module of Mobile Handsets
79. (i) Radio Communication Tester falling under tariff item 9031 80 00;

(ii) Oscilloscope falling under tariff item 9030 20 00;

(iii) Vector Analyzer falling under heading
9030

Telecom equipment falling under heading 8517
80. (i) Dry Cabinet falling under heading
8479;(ii) Stereo Microscope falling under tariff item 9011 10 00;(iii) Reflow Oven Profiler falling under tariff item 9031 80 00
Set Top Boxes
81. Impulse Tester falling under tariff item 9030 39 00 or tariff item 9031 80 00 Wound Components
82. (i) One Time Program Burning Machine falling under tariff item 8442 30 90;

(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

Compact Camera
Module
83. (i) Automated Optical Inspection and Test Machine falling under tariff item 8504 90 90;

(ii) Constant Temperature and Humidity test box falling under taiff 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 taiff 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;

(xii) Flexible Printed Circuit Board Assembly Bending resistance test
falling under tariff item 9031 80 00;

(xiii) Static Pressure Testing Machine falling under tariff item 9024 80 10;

(xiv) Drop tester falling under tariff item
9024 80 10

Display Module”.

[F. No. 334/3/2019-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No. 25/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2002 and last amended by notification No 71/2018- Customs dated the 28th September, 2018 vide number G.S.R. 943 (E) dated the 28th September, 2018.

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