Follow Us :

EPCG Scheme- capital goods, components and spares thereof when imported under-

Government of India
Ministry of Finance
(Department of Revenue)

Dated: 1-4-1997

Notification No. 29/97-Customs

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 specified in the Table annexed hereto from whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of. 1975) and from so much of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value of goods:

Provided that where the said goods are required for –

(i) the manufacture of leather garments, textile garments (including knitwears), agro products and products of horticulture, floriculture, poultry and bio-tech products, marine products and software, or

(ii) rendering services by hotel industry and tourism industry, such goods shall be exempt from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.

2. The exemption contained in paragraph 1, shall be subject to the following conditions, namely :-

(1) The goods imported are covered by a valid licence issued under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy permitting import of goods free of duty and the said licence is produced for debit by the proper officer of the customs at the time of clearance:

Provided that for the import of spare parts, the validity period of the licence shall be deemed to be the period permitted for fulfilment of the export obligation in full.

(2) The importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to fulfil export obligation equivalent to six times the CIF value of the goods imported on FOB basis, or five times of the CIF value on Net Foreign Exchange basis as specified in the licence, or for such higher sum as may be fixed by the Licensing Authority, within a period of eight years from the date of issue of licence in the following proportions :-

S.No.

Period from the date of issue of licence

Proportion of total export obligation

(1)

(2)

(3)

1.

Block of 1st and 2nd year

NIL

2.

Block of 3rd and 4th year

15%

3.

Block of 5th and 6th year

35%

4.

Block of 7th and 8th year

50%

Provided that where the CIF value of licence is not less than Rs. 100 crores, the export obligation shall be fulfilled within a period of 12 years from the date of issue of licence in the following proportions, namely: –

S.No.

Period from the date of issue of licence

Proportion of total export obligation

(1)

(2)

(3)

1.

Block of 1st, 2nd, 3rd, 4th and 5th Year

NIL

2.

Block of 6th 7th and 8th Year

15%

3.

Block of 9th and 10th Year

35%

4.

Block of 11th and 12th Year

50%

Provided further that export obligation of a particular block may be set off by the excess export made in the said preceding block(s):

Provided also that in case of a licence of CIF value of Rupees one crore or more but less than rupees twenty crores, where the licence is issued, –

(a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemicals sectors, or

(b) to tourism industry for rendering services, the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%;

Provided also that in case of licence of CIF value of Rs. ten lakhs or more but less than twenty crores, where the licence is issued with an obligation to export products of software sector, the export obligation shall be required to be discharged in six years from the date of issue of licence and the proportion of total export obligation for the block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15%, 35% and 50%

(3) The importer produces within 30 days from the expiry of each block of two years from the date of issue of license or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block of two years is not fulfilled in terms of the preceding condition, the importer shall within three months from the expiry of the said block pay duties of customs of an equal amount equal to that portion of duties leviable on the goods but for the exemption contained herein which bears the same proportion as the unfulfilled portion of the export obligation bears to the total export obligation together with interest at the rate of 24% per annum from the date of clearance of the goods.

(4) The importer shall, if he fails to discharge a minimum of 25% of the export obligation prescribed for any particular block of two years for two consecutive blocks, be liable to pay forthwith, the whole of the duties of customs leviable on the goods imported but for the exemption contained in this notification together with interest at the rate of 24% per annum from the date of clearance of the goods.

(5) The importer shall, if he fails to import goods, including the spares permitted for import during the entire period of export obligation, for a minimum value of twenty crores of rupees within two years from the date of issue of the licence or within such extended period as the licensing authority may allow, be liable to pay forthwith the whole of the duties of customs leviable on the goods imported but for exemption contained in this notification together with interest at the rate of 24% per annum from the date of clearance of the goods :

Provided that in case of licences issued, –

(a) with an obligation to export products of electronics, food processing, garments, leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile and chemical sectors, or

(b) to tourism industry for rendering services, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees one crore;

Provided further that in case of licences issued with an obligation to export products of software sector, the minimum value together with the value of the spares specified in the Table annexed hereto shall be rupees ten lakhs:

Provided also that the aforesaid conditions of minimum value of import which is rupees twenty crores, or rupees one crore, or rupees ten lakhs, as the case may be, shall be deemed to have been complied with where the shortfall in import is within 10% of the limits so prescribed.

(6) The capital goods imported, assembled or manufactured are installed in the importer”s factory or premises and a certificate from the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or independent Chartered Engineer, as the case may be, is produced confirming installation and use of capital goods in the importer”s factory or premises, within six months from the date of completion of imports or within such extended period as the said [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may allow.

Provided that in case of-

(i) manufacturer exporter and merchant exporter having supporting manufacturer(s)/ vendor(s),

(ii) import of irrigation equipment for use in contract farming for export of agriculture products and

(iii) importer rendering services,-

the capital goods may be installed at the factory/premises of such other persons who name and address are endorsed on the license referred to in condition(1) and where the bond for full difference of duty , if necessary ,in terms of condition (2) , with a bank guarantee is executed by the importer and such other person binding themselves jointly and severally to fulfill the export obligation and all other conditions of this notification and to pay duty with interest in case of default.

(7) Notwithstanding anything contained in conditions (3) and (4), where the Licensing Authority grants extension of blockwise period for any block (s) or overall period of fulfilment of export obligation upto a period of two years or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, the said blockwise period or overall period of export obligation may be extended and the said shortfall in export obligation be condoned by the Assistant Commissioner of Customs or Deputy Commissioner of Customs:

Provided that in respect of licence of CIF value not less than Rs.100crores, extension of overall period of export obligation shall not be allowed.”

“3. Where the goods are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof:

Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner customs or Deputy Commissioner of customs as the goods which were imported”

Table

S.No.

Description of goods

(1)

(2)

1.
2.
3.
4.

Capital goods.
Capital goods in SKD/CKD condition to be assembled into capital goods by the importer.
Components of capital goods required for assembly or manufacture of capital goods by the importer.
Spare parts not exceeding 20% of the value of goods specified at serial Nos. 1, 2 and 3 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured.

Explanation. – In this notification, –

(1) “Capital Goods” means, –

(i) any plant, machinery, equipment and accessories required for –

(a) manufacture or production of other goods, including packaging machinery and equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, and equipment and instruments for testing, research and development, quality and pollution control;

(b) use in manufacturing; mining, agriculture, marine, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and sericulture;

(c) in the case of hotel industry and tourism industry, plant, machinery, equipment and accessories required for rendering services, specified in the Annexure I;

(d) in the case of marine products, plant, machinery, equipment and accessories, specified in ANNEXURE II;

(e) manufacture of textile products, which are specified in Annexure III, and

(f) manufacture of chemical products, namely dye and dye intermediates and drug and drug intermediates, which are specified in Annexure IV;

(2) “Export and Import Policy” means the Export and Import Policy April, 1997 – March, 2002 published vide notification of the Government of India in the Ministry of Commerce/ No. 1/1997-2002, dated the 31st March, 1997;

(3) “Licensing Authority” means the Director General, Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act;

(4) “export obligation”, –

(i) in relation to importers other than hotel industry and tourism industry, rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (e), (f) and (g) of paragraph 10.2 of the Export and Import Policy; and

(ii) in relation to hotel industry and tourism industry, rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods;

(5) “Net foreign exchange” in relation to importers other than hotel industry and tourism industry, means FOB value of products exported in discharge of obligation in terms of this notification minus CIF value of inputs used in manufacture thereof where such inputs have been –

(a) imported by the importer directly against a licence; or

(b) procured indigenously, for which the importer claims replenishment under the Duty Exemption Scheme as contained in Chapter 7 of the Export and Import Policy;

(6) “product”, for the purpose of engineering sector, means, –

(a) machine tools, parts and accessories thereof,

(b) automotive components and accessories,

(c) bicycle parts and accessories,

(d) hand tools, cutting tools and small tools,

(e) castings and forgings (ferrous and non-ferrous), all sorts,

(f) pumps, electric motors and parts thereof,

(g) fasteners, all types (ferrous and non-ferrous),

(h) bright bars and shafting,

(i) scientific and surgical instruments.

(7) “tourism industry” means, hotels, travel agents, tour operators or tourist transport operators, who are certified as Export House or Trading House or Star Trading House or Super Star Trading House in terms of notification of the Government of India in the Ministry of Commerce, No. 33 (RE-98) 1997-2002, dated the 26th November, 1998;

ANNEXURE I

A Food and Beverage Equipment (other than household type)

1. Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories)

(a) Gas

(b) Electric

(c) Oil Fired

(d) Microwave

2. Steam Kettle/Boiling Kettles, Pans, Tilting Frying Pans/Boiling Pan .

(a) Oil Fired

(b) Microwave

(c) Gas

3. Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders

4. Food Regenerating Equipment

5. Salamanders/Broilers/Grillers/Char Broiler

6. Ovens

aking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Gas/Deck/Under Counter/Proofing Cabinet/Chambers/Convotherm/Steaming Steamer and Overn Combiation -With/Without Trolley.

7. Deep Fat Fryers :

(a) Gas

(b) Electric

(c) Microwave

(d) OilFired

8. Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/Pressure Steamer/Roasting Machines/ Combisteamer:

(a) Gas

(b) Electric

 (c) Microwave

(d) Oil Fired

9. Bain Maries/Food Pans :

(a) Gas

(b) Electric

(c) Steam Heated

(d) Microwave

10. Refrigerated Display Counters/Racks/Shelves/Cases/Confectionery Show cases/Cabinets/Carts/Hot & Cold Cabinets/Wine Cabinets.

(a) All Types (with/without Rotary Motor)

(b) Sandwich Unit

11. Almond Crushing/Pastry Machines

12. Coffee Machines/Makers with Blenders/Girders/Espressor

13. Chocolate Melting Machines :

(a) Shaving Machines

(b) Coating Machines

(c) Holding Machines

(d) Tempering Machines

(e) Moulding Machines

14. Dough Mixing and Dividing Machines/sough Rolling/Sheeting/Kneading Machine/Flour Sifting Machine

15. Ice-Cream Making Machine/Custard Auto Dispenser/Hardening, Cabinet.

16. Infra Red Food Warmer/Roll Warmer.

17. Juice Extractors/Commercial Juicers/Dispensers/Blenders/Mixers (Cream Air Whip)/Planetary Mixers

18. Pancake/Waffle Iron Machines/Croissant Machine/Paste machine

19. Sausage Machines

20. Trollies (All Types) /Caddy Modular Trolley

21. Egg Boilers

22. Machines for Slicing/Cutting/Chopping/Mincing/Grinding/Tendering/Buffalo Chopper/Meat Band Saw

23. Can Opener-Mechanical/Motorised.

24. Ice Cube/Crushing/Flaking Machines/Dispensing Machine/water & Ice Station

25. Pre-fabricated walk-in cold rooms/freezers with refrigeration equipment with/ without doors proofing units.

26. Dispensers (Hot/Cold Beverages)

27. Potato Peelers/Choppers

28. Hot Plates/Coffee Warmer

29. Toasters (Electrical)/Pop-up/Rotary/Slot Pop Down/Conveyor

30. Puree Machines

31. Blast Freezers/Blast Chillers

32. Vacuum Packing Machines

33. Oil Filtering Machines

34. Glass/Dishwashing/Pot-Washing Machine with Trollies

35. Kitchen/Bulkware Wash-up Equipment/Flight Catering washing System with Conveyors.

36. Vegetable Preparation & Washing Machines.

37. Burnishing Machine/Polishing Machine

38. Smoker/Smoking Oven

39. Salad Dryer

40. Glass/Plate Dispenser

41. Waste Food Disposal Machine and Compactors

42. Cotton Candy Machine

43. Refrigerated Food Storage Unit with Mountings/Hi-Loader Unit with/without Chassis/Flight Catering High Lift/Mobile Hi-Lift Truck Fitted with Refrigerated Food Storage Equipment for Aircraft Catering

44. Hoods with Built-in Water Circulating System

45. Steam/Hot Water Mixing Gun

46. Filling and Portioning Machines

47. Multi-purpose machines for bakery and confectionary

48. Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines.

 49. Drink Mixers

50. Liquor Control System

51. Exhaust Chimneys

52. Bread Slicing/Buttering Machine/Butter Portioning Machine.

53. Draught Beer Dispensing Unit

54. Hamburger Machine, Pastry Rollers and Noodle Makers.

55. Tea/Coffe Kettle for Guest Rooms

56. Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks

57. Non-Corrosive Shelving for Kitchen/Kitchen Utensils

58. Flushing Hose Unit

59. Pickling Machine /Derindmg Machine/Salt and Pepper Mills

60. Specialized Wine Chiller with Stand.

61. Restaurant Equipment for Pub-brew and other theme Restaurants like Brew Kettle, Roller Mill, Mash/Lauter, Heat Exchanger, Fermenter, Storage Tank, Dispensing Station and Washing and Filling Station

62. Ice Carving Tools/Chinese Kitchen Implements/Tools

63. Exhaust Hoods for Kitchen with Fitters

64. Trolley Wash Machine

65. Mechanised Exhaust System.

66. Shrink Wrapping and Food Packing Machine;

B. Front Office Equipment

1. Wireless/Radio Paging Systems/Walkie-Talkie Wireless System

2. Elevators/Escalators

3. (a) Fire Fighting Equipment

(b) Breathing Apparatus

(c) Fogging Machine

4. (a) Smoke Detectors

(b) Fire Sprinklers System

(c) Gas Leak Detectors

5. Room Temperature Controllers and Motorised Valves for Air-conditioning System.

6. Absorption Refrigeration Systems (Mini Bars)

7. Fascimile Machines

8. Time and Date Stamp Machines

9. Electronic Time Card System

10. Fabco Systems/Restaurant Management Systems/Management Reporting System/Computerised Hotel Restaurant Management System for efficient Management of Service Requirements of Restaurants, Hotels/ F & B Outlets and Food/Service Operations/Hotel Management consisting of touch screen work stations, local cluster controllers/ parallel ports, auto-cut roll kot printers with hardware and software automation

11. Computerised electronic vault/Safe

12. Stationery Imprinters

13. Locks with Master Key System/Key cutting/Duplicating Machine/Coded/Electronic Card/Magnetic Key Cards/Tags/ Key Blanks

14. EPABX/Digital Exchange Telephone Instruments/Recording Machine/Wireless Headsets/Cordless Phones/Port Analog Cards/Digital Cards/Telephone Answering Machine/Cellular Phones

15. Emergency Escape Door Motorised/Electronic/Manual Magnetic/Electric

16. Plate/Float/Sheet Glass

(a) Bullet proof and Tempered Plate/Glass

(b) Plain/Tinted

(c) Coloured

(d) Reflective

(e) Heat Absorbing/Stained

(f) Vascular

(g) Mirrors/Magnifying Mirrors/Thermal Insulated Glass/Swivel Chrome Mirrors/Sound Proof Glass

(h) Revolving Doors/Magnetic Doors/Automatic Doors

(i) Window Glasses

17. Electronic Room Control with Switches and Accessories

18. Computerised Guest Room Control System :

(a) Room Service call system with automatic paging and display

(b) Computerised energy saver for Guest Room equipment

(c) Bedside Control panel with LCD Microprocessor display equipment

(d) Digital Processing Units.

(e) Electrical and Electronic Control Functions.

19. Points of sales system

20. Colour Photocopying Machine/Colour Laser Copier/Scanners/Laser Printers.

21. Sign Boards

22. Special Electronic Binders

23. Electronic White Boards with or without copying/printer

24. Design & Drawing Equipment

25. Modems – Pocket/FAX/Telephones

26. Insulated Energy Saving Glass window units with accessories.

27. Room Amenities Binder/Services Director

28. Professional Flip Chart Easel/Presenter

29. Exhibit/Poster Holder

30. Magnetic Writing/Multi-purpose communication Board

31. Portable Podium

32. Bar Code Reader and Printer

33. Video Phone

34. Door Closer – Electronic/Mechanised

35. Global Positioning Systems, with software for computer connectivity;

C. House Keeping Equipment

1. Hand Dryers

2. Vacuum Cleaners/Papoosing Machines

3. Carpet Shampooing Machine/Drying Machines

4. Deodorising Carpet Cleaning Machine/Carpet Cleaners

5. Pile Lifters

6. Floor Polishing Machine/Scrubbing Machine

7. Underwater Lighting Equipment

8. Pool Cleaners (Submerged/Non-submerged)

9. (a) Beach Cleaning Machines

(b) Automatic Lawn Mowers/Cutters

(c) Lawn Cleaning Equipment

10. Cigar Humidor

11. Ultra High Pressure Washer with Accessories for Coil Cleaning/Drain Cleaning

12. Motorised Dust Pick-up Machines

13. (a) Drip Irrigation System

(b) Green House Equipment

14. Pre-fabricated steam and shower cubicles

15. Shoe Shine Machine with Dispensers

16. Bath Tubs (Cast Iron/Acrylic/Porcelain)/Bath Tubs (Cast/Amulcast/Steel/Emerald).

17. Motorized Curtain Drapery System with Controllers and Consoles.

18. Knee Operated Cleaning Basin/Sensor Hand Wash Sink System Complete with Water Valve, Water Connection

19. Flush Valve, Closet and Urinal Washer Set/Automatic Flushing Urinals with Controller and Magnetic Valves/Head Shower Combination/Shower and Wash Basin Mixer/Hand Shower Cubicles

20. Vertical/Horizontal Blind System

21. Security Room/Hotel System

22. External Window and Facades Cleaning System with Cradle

23. Infra Red Sensors

24. Floor Springs

25. Energy Saving Double Glazed Glass Insulated Aluminium Windows

26. Insect and Pest Killing Equipment/Machine

27. Weighing Scales for Guest Rooms and Kitchen

28. Soap Dispenser – Manual/Electronic Sensor Operated

29. Sensor Operated – Flushing System/Taps/Showers;

D. Laundry Equipment (other than Household Type)

1. Washing Machines

2. Dry Cleaning Machines

3. Portable Weighing Trolleys for Washing Machines

4. Steam Boilers

5. Folding Machines & Cross Folders for Bed Sheets (Spreader/Stacker)

6. Starch Cooker

7. Lint Separator

8. Washer Extractors

9. Laundry Press, Multipurpose

10. Steam Finishing Boards

11. Marking Machines

12. Water Spray Gun

13. Vacuum Pump Unit

14. Spotting Board

15. Tumblers Dryer

16. Flat Work Ironer/Calendering Machines – Steamheated/Oilheated

17. Steam Cabinet Unit

18. Upholstery Processing Machine

19. Puff Iron/Garment Form Finishers/Steam Finisher/Curtain Irons

20. Overhead Iron Rails/Monorail Loading System (For linen feeding to washers and conveyors for feeding to flat work ironer and tumblers)

21. Waste water treatment plant

22. Tunnel Laundry System

23. Vertical Submersible Pumps

24. Reverse Osmosis Plants

25. Ironing Machine for Curtains

26. Unipress Bosom, Body and Yoke Cabinet Press

27. Clothesrail Drier

28. Automatic Computerised Feeding Machines

29. All Types of Conveyors and/or Stackers

30. Mushroom/Legger Press

E. Health Club/Beauty Parlour/Barber Shop Equipment

1. Sauna Heaters (With Lava Stones)/Saunas

2. Hair Styling Chairs/Back Wash Chairs/Specialized Beauty Chairs

3. (a) Electric Hair Dryers other than Hand-Held Type

(b) Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories

4. Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets

5. Sterilising Machines/Electrolysis Machines

6. Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Treadmill (Power Jog Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/Computerized Stair Climber/ Computerized Rowing Machine

7. Magnifying Glass Lamp Equipment

8. High Frequency Hair Drying and Setting Equipment

9. Suction Machine (For Blackhead Removing)

10. Disincrustanon Machine

11. Facial Massage Machine

12. Dermatron Equipment

13. Orbital Massagers

14. Abdominal Board/Abdominal Board With Pulse Monitor

15. Steam Bath

16. Electrical Hair Disposal Machine

17. Slender Tone Slimming Equipment

18. Msa Oxygen Administrator Complete with Cylinder and Face Mask

19. Multi Gym Machines/MuIti Gym Machines – Abdominal/Armcurl/Back Extension/Chest Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg Press/Fly/Rowing Machines/Butterfly Machine

20. Bath tub for Hydro-Therapy

21. Habitat Units/Jacuzzing Bath Tubs with Allied Equipment

22. Manicure and Pedicure Equipment

23. Beauty Saloon Equipment with special Trollies and Tools

24. Heating Rollers

25. Hand Blower

26. Frimator Equipment

27. Pre-Rinse Units

28. Barber Shop Equipment with Accessories.

29. Studdio Centre For Beauty Treatment (Nemectron)

30. Thermodyne/Micro List System/Micro Lift Equipment/Skin Treatment Equipment/Microlift Skin Massager

31. Perm Diagnosis Selector

32. Mini Steam Boilers

F. Professional Audio Visual/Video Equipment

1. (a) Cameras with Accessories

(b) Video Mixers

(c) Monitors

(d) T.V./CCTV/Interactive TV Systems with Modulators

(e) Converters

(f) Headphones

2. (a) Turn Table

(b) Amplifiers/Channel Tuner

(c) Cassette Players

(d) Loud Speakers

(e) Cordless Microphones

3. Compact Disc Player/Carousel, Studio Projector

4. Laser Beam Projection Equipments

5. (a) High Power Amplifiers (Stereo and Mono)

(b) Speakers

(c) Graphic Watcher

6. Motorised Disco/Rotating/Strobe/Ultraviolet Lights

7. Console for Lighting Music Control Including Dimmer and Accessories

8. Smoke Machine

9. Lighting Equipments/Lights for Creating Diffe

10. Fibre Optic Based Lighting Projector

11. Automatic Projection Equipment Screen, Studio Type Model, Modulator

12. Sound and Light Equipment and It”s Control Equipment

13. Video Walls Braine Monitoring Equipment Complete System

14. Built-in Combined Video TV System with Accessories

15. Specialized Audio-Visual Equipments including Slide Making Photographic Machines.

16. Projection Screen

17. Special Cables/Wires for Television Music System, Disco, Telephone

18. Laser Disc Audio/Video Players

19. Motion Detectors

20. Audio/Visual Car Calling System

21. Close Circuit T.V. Cameras/Monitors

22. Stereo/VCR/Telesign Equipment

23. Pay Video System

24. Portable Dance Floor with Built-in Lighting effect with/without stroboscope

25. C.C.T.V./Cable T.V. System with Accessories

26. (a) Cable Independent Satellite Receiver

(b) Antenna Positioner and Rotary Parrabolic Antenna Multiparty Accessories

(c) Head Stations with/without Cassettes.

27. Photographic/Cinematographic Equipment for taking Professional Photographs/Making Films for sales and Marketing

28. Illuminated Sign Boards, Signages

29. Out Door Decorative Lights, Jackbell Lights

30. CD Juke Box

31. Motorised Systems with Remote Controls for various equipments installed in the Hotel like TVs, Audio Visual Equipments, Skylights.

32. Synthesizer/Equalizer

G. Equipment for Recreational Facilities

1. Bowling Alleys with Accessories including Electronic Scoreboard

2. All Weather Domes for Tennis Courts including HVAC Equipments

3. Prefabricated Glass Walled Squash Courts

4. Billiard and Snooker Tables with Accessories

5. (a) Water Slides

(b) Pneumatic Chutes

(c) Roller Coasters

(d) Carousels

6. Synthetic Surfaces for Tennis Courts/Indoor Court

7. Squash Rackets and Balls

8. Archery Equipment

9. Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine

10. Cable Car; Ropeway, Cables

11. Equipment for Skeet and Trap Shooting

12. Tents/Camping Equipments

13. A.C. Coaches/Safari Coaches

14. Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles

15. Hovercrafts

16. Swimming Pool Equipment, filters, Pool Cleaning Equipment;

H. Adventure Sports Equipments

1. Beach Buggies/Snow Mobiles/Sand and Dune Boggies

2. (a) Speedboats

(b) Catamarans

(c) Rafts of All kinds

3. (a) Water Scooters

(b) Jet Skis

4. Water Sking and Surfing equipment including Surf Boards, Water skis knee Boards

5. Canoes and Kayaks

6. Deep-Sea fishing equipment

7. Equipment for Snorkelling and Scuba Diving

8. (a) Wind Surfing Equipment

(b) Hang Gliding and Para Sailing Equipment

(c) Boats for Parashiling with windies

9. Sonar Device for locating Fish, Depth Finders

10. Underwater Sports and Diving Equipment

11. Hot Air Balloons and Ballooning Equipment

12. Ice Skiing Equipment

13. High Gear Mountain Bikes

14. Mountaineering Equipment

15. Engines for all Types of Boats, Jet Skis” Water Carts, Water Scooters and Catamarans.

16. Flying inflatable Boats

17. Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory Kit/Carry Case

18. Safety Headgear

19. Fishing Rods and Tackles

20. Bio-degradable toilets for coaches and camps

I. Equipment for golf facilities

1. Electric Transport Carts/Golf Carts with Accessories

2. Golf Course Lawn Mowers of All Kinds

3. Golf Sets

4. Golf Course Making Equipment including Rock Breaking Machines

5. Golf Maintenance Machines/Grass Mowers/Coring Machines/Gang Mowers/Green Tending Machines-Electrical or Mechanical

6. Par-T, Opti Golf & Indoor Golf Equipment/Simulator.

7. Golf Trainning Equipment including Club and Audio/Visual Equipment

8. Golf Irrigation System

9. Golf Caddy Kits.

J. Miscellaneous (Engineering)

1. Diesel Generating Sets

2. Reverse Osmosis Unit/Including D.M. (De-Mineralisation) Plant

3. Solar Energy System/with Collectors, Connectors, Relays, Contractors, Solar Panels, Heat Exchangers/Sun Collectors/Panel and related Accessories for Hot Water, Heating, Light Power etc.

4. Centrifugal Chillers/Liquid Chiller/Water Cooler Screw Chiller

5. High Pressure Cleaners/Jets

6. Water Filters for Drinking Water

7. Centrifugal Heat Reclaim Machines

8. (a) Fan Coil Units and Air Handling Units

(b) Air Curtains

(c) De-Humidifiers

(d) Temperature Control System

9. Lithium Bromide Equipment for Heating/Cooling

10. Natural Gas Power Generation Units

11. High Pressure Scrubbers for Anti Polution Control

12. Heat Pumps/Air Conditioning Machines with space Heating or Space Cooling Applications of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump.

13. Magnetic Locking Devices/Sliding Folding Partition

14. Garbage Incinerator with Heat Recovery Unit (Steamer Hot Water) Boiler

15. Bottle Crusher – Garbage Pulping and Pumping Facility

16. 6600 Volts/1100 Volts High Tension Magger & Insulation Testing Kit

17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management/Building Management System with Auxiliaries

(a) Microprocessors

(b) Load Demand Controllers

(c) Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with Audiliary Devices & Periphera

18. Laptop Computers/Computer Equipment for Network System; and

(a) All Computer

(b) Peripherals

(c) CPU”s/DPU”s

(d) Disk Drive

(e) Tape Drive

(f) Terminals

(g) Printers/Laser Printers

(h) Scanners

19. Overflow Drain Covers and Pool Covers with/without Winch

20. Gas – Diesel Engines for Power Generation

21. Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital Humidity Meter, Oxygen Meter

22. Laser Printers

23. High Speed and High Resolution, Full Page, Large Volume Scanners (Canoile Systems)

24. Water Chiller Units including reciprocating and Screw Type Units

25. Thermal Storage Banks

26. Heat Recovery System

27. Power Transformer

28. Electrical Panel

29. Motor Control Centres

30. Pre-Fabricated Building Management System

31. Water Treatment Plant

32. Hydropneumatic System

33. Boilers

34. Pumps and Motors

35. Testing Instruments :-

(a) Flow Meters

(b) Oscilloscope

(c) Vibration and Noise Meter

(d) Recorders

(e) Meters

36. Epoxy Cast Transformers

37. Variable Frequency Drives

38. Explosive Detection Machine

39. Portable Scaffolding Equipment, Spider Staging

40. Armaflex Insulation for Chilled/Hot Water Pipes

41. Flood Light Equipment with Fittings and Accessories

42. Portable Hydraulic Ladders

43. Garbage Compactizer/Incinerator

44. Bomb Suppression Blankets

45. Electrically Operated Dock Shelters with Doors and Windows

46. Actuating System for sliding Door

47. Freezer Condensing Unit Type Midifrost/Cooler Condensing Unit Type Minicol

48. Prefabricated Self Service Storage System

49. Fall Protection and Insulation Support System

50. Environment Testing Equipment

51. Co-Generation Plants – for Electricity and Hot water.

52. Dance Floor Portable.

53. Heating Ventilation and Air-Conditioning (HVAC) System – Heavy Duty Machine made Ducting, Closed Cell Elastomeric Foam Insulation, Linear Diffusers and Linear Air-Grills in various patterns alongwith complete accessories.

54. Pre-fabricated glass re-inforced concrete/fibre re-inforced plastic for Hotel Building Cladding System including alkaline – resistant glass fibres.

55. Fire Protection Equipment – Fire Blankets

56. Heated Mirror Pad for Fog, Free Mirrors/Glass Door Mirrors/Non-Fogging, Clear, Non-Corrosive, Distortion Free Magnifying Swivel Mirror

57. Pre-fabricated structure/Framing/Roofing Systems for Hotel Buildings

58. Swimming Pool Ladders/Non Corrosive Hand Rails

59. Vapour Absorption Chiller

60. Sewage Treatment Plant

61. Re-cycling Plant for Paper, Plastic and other waste

62. Eco Friendly – Plant and Machinery for making wood free paper

63. Security Alarm System

64. Under Sink Mounted Garbage Disposal Machine

65. Plant and Equipment for Water Sewage and Garbage Management

66. Energy Saving Dock Doors and Dock Shelters for Air Catering Units.

67. Impact Doors – Manual/Sensor Operated, Automatic Motorized Operated for Hotels and Catering Units

68. Workshop equipment for vehicles;

ANNEXURE-II

1. 500 kg individually quick freezing line (1 QF line) consisting of the following :

(a) Bulk feeder

(b) Continuous cooker with conveyor

(c) Continuous cooler with conveyor

(d) Vibro feeder

(e) Freezer

(f) Take away conveyor

(g) Glazer

 (h) Hardening conveyor

(i) Glaze conveyor

(j) Online weigher with bagging

2. Plate freezers

3. Brine freezers

4. Blast freezers

5. Flo freezer

6. Spiral freezer

7. Automatic controller centralised refrigeration system with – 41°C low stage capacity of 415 KW and -3°C high stage capacity of 310 KW

8. Dehumidifier

9. Multihead weighing system

10. Skin vaccum pack machines

11. Thermoform vacuum packing system

12. Metal detectors

13. Freeze drying system

14. Smoking kilns

15. Fish driers

16. Vertical form fill and sealing machine

17. Shrink wrapping machine

18. Pallet wrapper stretch wrapping machine

19. Cold store insulated sandwitch panels for 5000 cum

20. Cold store racking system

21. Cold store door

22. Hydraulic stacker

23. Cold store pallet trucks

24. Pallet stackers

25. Dock shelters

26. Dock leveller

27. Trick refrigeration units

28. Temperature recorders

ANNEXURE III

I. Spinning machinery

1. Modern spinning machines i.e. AIRJET/DREF/PARAFIL/ Self-twisting machines/ core spinning machines

2. Automatic cone winding machine with yarn splicer and auto doffing system

II. Weaving machinery

1. High speed warping machine with yarn tensioning, pneumatic suction devices and accessories

2. Drawing-in machine

3. Beam knotting machines

4. Indigo dyeing Range with/without sizing plant

5. Shuttleless looms (air jet, water jet, rapier and projectile)

III. Processing machinery for composite mills as well as independent process houses

1. Singeing Machine for yarn/fabric

2. Continuous Bleaching Plant

3. Yarn/Fabric Mercerising Machine

4. Fabric Reversing Machine

5. Fabric Dyeing Machine complete with dye kitchen and accessories

6. Automatic dye Weighing and Dispensing Machine

7. Volumetric/Gravimetric measurement liquid chemical station

8. HTPH Hosiery Yarn Dyeing Machine complete with dye kitchen and accessories

9. High Speed Computer Control Padding Mangle

10. Wet Fabric Spreading and Squeezing Machine

11. Continuous Weight Reduction Machinery through microwave technique

12. Compacting Machine

13. Open Width Tubular Inspection Machine

14. Laser engraver

15. Powder dot coating machine

16. Kier decatising/continuous decatising machine

17. Combined contipress/decatising machine

18. Knit-tabular mercerising or bleaching-cum-mercerising machine

19. Pre-shrinking range for flat and knitted goods

20. Auto flame controlled, width controlled singeing machine for flat and knitted fabrics

21. Solvent scouring machine

IV. Machinery for spinning composite weaving and knitting sectors

1. Auto control type humidification plant

2. Circular Knitting Machine

3. Computerised Flatbed Knitting machine.

V. Machinery for composite mills and independent process houses

1. Effluent treatment unit with biopag reactor, activated sludge process, activated carbon, ultrafiltration ozonisation facilities

2. Effluent treatment unit with automatic sensing devices, automatic controlled chemical dozing dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse

VI. Machinery for composite mills, knitting and independent process house

1. Light Fastness Testing Equipment

VII. Worsted machinery

1. High Production Carding sets worsted/woollen

2. High Speed intersecting Gill box/chain Gills/Rotary Gills/Vertical Gill boxes

3. Rectilinear Combs

4. Draw Frame/Roving Frame/Automatic Rubbing Frame/ Bobbiners / Finishers

5. Ring Frames from 60 mm ring Dia and above

6. Ring Frames with Stro Spinning attachment/or Auto Doffers having maximum 75 mm Ring Dia

7. Shearing, Polishing and Cropping machine

8. Hydraulic Flat Paper Press/Continuous Hydraulic Flat Paper Press/ Rotary Press.

ANNEXURE IV

1. Effluent Treatment Plant

2. Instrumentation for process control

3. Centrifuges

4. Safety and health related equipments

5. Quality control equipments

6. Pollution and Environmental Control equipments

7. Incinerators

8. Scientific Instruments

9. Computer Software systems.

Notification No. 29/97-Cus., dated 1-4-1997 as amended by Notifications No. 71/97-Cus., dated 16-9-1997; No. 89/97-Cus., dated 12-12-1997; No. 8/98-Cus., dated 23-4-1998; No. 9/98-Cus., dated 23-4-1998; No. 33/98-Cus. dated 9-6-1998; No. 42/98-Cus., dated 30-6-1998; No. 60/98-Cus. dated 3-8-1998; No. 62/98-Cus., dated 11-8-1998; No. 66/98-Cns. dated 26-8-1998; No. 74/98-Cns., dated 9-10-1998; No. 75/98-Cus. dated 9-10-1998; No. 31/99-Cus., dated 8-3-1999; No. 56/99-Cus. dated 11-5-1999; No. 80/99-Cus., dated 25-6-1999, No. 92/99-Cus. dated 15-7-1999; 122/99-Cus., dated 4-11-1999 ;No. 20/2000-Cus., dated 1-3-2000 , No.52/2000-cus., dated 28-4-2000.and No. 49/2002-Cus dated 24-4-2002.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
May 2024
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031