Notification No. 122/93-Cus., dated 14-5-1993

Exemption to capital equipments and spare parts required for maintenance of such equipments
imported under Export Promotion Capital Goods (EPCG) Scheme.

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 satistied that it is necessary in the public interest so to do, hereby exempts capital equipments, and spare parts required for maintenance of such capital equipment not exceeding 10% of the C.I.F. value of the capital equipments actually imported, when imported into India by an importer undertaking an obligation to receive payments in freely convertible foreign currency for services rendered through the use of such capital equipment, equivalent to four times the C.I.F. value of the said capital equipments and spare parts over a period of five years, from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of 15% ad valorem and whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :-

(i) the capital equipments and spare parts imported are covered by a valid licence issued on or before 30th April, 1995 under the Export Promotion Capital Goods (E.P.C.G.) Scheme for Service Sector in terms of the Export and Import Policy and the said licence is produced for debit at the time of clearance;

(ii) the importer, at the time of clearance, produces before the [Assistant Commissioner of Customs or Deputy Commissioner of     Customs], a certificate from the licensing authority for having executed a bond under paragraph 45 of the Export and Import Policy; and

(iii) the importer at the time of clearance of the said capital equipments and spare parts makes a declaration before the Assistant Commissioner of Customs or Deputy Commissioner of Customs], in such form as the said [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may specify, binding himself to pay on demand an amount equal to the duty leviable on such capital equipments and spare parts, but for the exemption contained herein, in respect of which the conditions of this notification have not been complied with.

Explanation. – m this notification, –

(i) “capital equipment” means the equipment as may be specified in a Public Notice issued by the Director General of Foreign Trade in this behalf and required for rendering services for which payment is received in freely convertible foreign currency:

Provided that against licences issued on or after 31st March, 1994 the “capital equipments”, in relation to an importer, being a hotel or a restaurant, means the equipments for use in the hotel or the restaurant specified in the Table annexed hereto;

(ii) “Export and Import Policy” means Export and Import Policy, 1 April 1992 – 31 March 1997 published vide Public Notice of the Government of India in the Ministry of Commerce No. 1-ITC (PN) 92-97, dated the 31st March, 1992, as amended from time to time; and

(iii) “licensing authority” means Director General of Foreign Trade, appointed under Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence.




1.     Cooking Range/Chinese Cooking Range Hot Pie Sets (with accessories) Gas Electric Oil Fired

2.    Steam Kettles/Boiling Kettles; Pans; Tilting Frying ] Gas Electric

3.    Plate & Cup Lowerator/Warmers Chafing Dishes.

4.    Food Regenerating Equipment.

5.    Salamanders/Broilers/Grillers/Char Broiler Gas Electric

6.    Ovens – Baking/Bakery/Pizza/Convection/E tating/Microwave/Under Counter/Proofing Cabins Gas Electric

7.    Deep Fat Fryers Gas Electric

8.    Cooking/Steaming/Frying/Broiling/Boiling Machi: Pressure Cooker/Pressureless/Pressure Steamers

9.    Bain Manes/Food Pans Gas Electric Steam Heated

10  . Refrigerated Display Counters/Racks/Shelves/Cases/ Cabinets/Carts All types (with/without Rotatory Motor) Sandwich unit

11.    Almond Crushing/Pastry Machines

12.    Coffee Machines/Makers with Blenders/Grinders/Espresso

13.    Chocolate Melting Machines -(a) Shaving Machine (b) Coating Machines (c) Holding Machines (d) Tempering Machines

14.    Dough Mixing & Dividing Machines

15.    Icecream Making Machine/Hardening Cabinet

16.    Infra Red Food Warmer/Roll Warmer

17.    Juice extractors/Dispensers/Blenders/Mixers (Cream Air Chip)

18.    Pancake/Waffle Iron Machines/Croissant Machine Pasta Machines

19.    Sausage Machines

20.     Trollies (All types)

21.    Egg Boilers

22.    Machines for Slicing/Cutting/Chopping/Mincing/ Grinding and Buffalo Chopper

23.    Can Openers (Mechanical)

24.    Ice Cube/Crushing/Flaking machines/Dispensing Machine/Water & Ice Station

25.    Prefabricated Walk-in cold rooms/Freezers with refrigeration equipment

26.    Dispensers (hot/cold beverages)

27.    Potato peelers/Choppers

28.    Hot Plates (Electrical)/Coffee Warmer

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

30.    Puree machines

31.    Blast Freezers/Blast Chillers

32.    Vacuum Packing Machine

33.    Oil Filtering Machine

34.    Glass/Dishwashing/Pot-washing Machine with trollies

35.    Kitchen/Bulkware Wash-up Equipment

36.   Vegetable Preparation & Washing Machines

37.    Burnishing Machines

38. Smoker/Smoking Oven

39.  Salad Dryer

40.   Glass/Plate Dispenser

41.    Waste Food Disposal Machine and Compactors


1. Wireless paging Systems

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 Motorisec Valves for air-conditioning system

6. Absorption Refrigeration Systems (Minibars)

7. Facsimile Machines

8. Time & Date Stamp Machines

9. Electronic Time Card System

10. Fsbco Systems/Restaurant Management Systems/ Management reporting system

11. Computerised Electronic Vaults

12. Stationery Imprinters

13. Locks with Master Key System

14. EPABX with minimum 200 lines and 400 telephones


1. Hand Dryers

2. Vacuum Cleaners/Papoosing Machine

3. Carpet Shampooing Machine/Drying Machines

4. Deodorising Carpet Cleaning Machine

5. File 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)


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 (Speader/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 Iron

17. Steam Cabinet Unit

18. Upholstery Processing Machine

19. Puff Iron


1. Sauna Heaters (with Lava Stones) /Saunas

2. Hair Styling Chairs/Back Wash Chairs

3. (a) Electric Hair Dryers other than hand-held type (b) Electric Hair Clippers

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

5. Sterilising Machines/Electrolysis Machines

6. Exercising/Electric Ergocycles/Aerobic cycles/Computerised Treadmill (Power Jog Machine) /Jogomatic Motorised Treadmill

7. Magnifying Glass Lamp equipment

8. High Frequency hair drying and setting equipment

9. Suction Machine (for blackhead removing)

10. Disincrustation Machine

11. Facial Massage Machine

12. Dennatron Equipment

13. Orbital Massagers

14. Abdominal Board

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

20. Bath tube for hydro-therapy

21. Habitat Units


1. (i) Cameras with accessories
(ii) Video Mixers
(iii) Monitors
(iv) T.V. and Modulators
(v) Converters
(vi) Headphones

2. (i) Turn Table
(ii) Amplifiers/Channel Tuner
(iii) Cassette Players
(iv) Loud Speakers

3. Compact Disc player. Carousel, Studio Projector

4. Lasor Beam Projection Equipments

5. (i) High power amplifiers (Stereo and mono)
(ii) Speakers
(iii) Graphic Equaliser
(iv) Decible Watcher

6. Motorised Disco/Rotating Lights/Strobe/Ultravionlet

7. Console for lighting music controls including dimmer and accesspries

8. Smoke Machine

9. Lighting equipments/lights for creating different p special lighting effect, light fittings

10. Fibre optic based lighting projector

11- Automatic projection equipment screen, studio type modulator

12. Control equipments for sound light equipment


1. Diesel Generators above 1000 KVA

2. Reverse Osmosis Unit

3. Solar Energy System

4. Centrifugal Chillers

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

9. Lithium Bromide equipment for heating/cooling

10. Natural Gas Power Generation Units

11. High Pressure Scrubbers for Anti-pollution Control

12. Heat Pumps or Air-conditioning Machines with Space Heating or Space Cooling applications of the Energy Saving type

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 Vol./llOO Volts high tension magger & insulation testing kit

17. Automatic Microprocessors Based Load Demand Controllers for Efficient Load Management


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. (i) Water slides
(ii) Pneumatic chutes
(iii) Roller coasters
(iv) Carousels


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

2. (i) Speedboats
(ii) Catamarans
(iii) Rafts of all kinds

3. (i) Water Scooters
(ii) Jet Skis

4. Water sking and surfing equipment including surfboards,water skis-kneeboards

5. Canoes and Kayaks

6. Deep-sea fishing equipment

7. Equipment for snorkelling and scuba diving

8. (i) Wing surfing equipment
(ii) Hand gliding and para sailing equipment
(iii) Boats for parasailing 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


1. Golf carts with accessories

2. Golf course lawn mowers of all kinds.

Notification No. 122/93-Cus., dated 14-5-1993 asamendei cations No. 108/94-Cus., dated 4-4-1994; No. 101/95-{ 26-5-1995 and No. 108/95-Cus., dated 5-6-1995.

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