Government of India
Ministry of Finance
(Department of Revenue)
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.
TABLE
LIST OF CAPITAL EQUIPMENTS FOR HOTELS AND RESTAURANTS
(A) FOOD AND BEVERAGES EQUIPMENT (OTHER THA HOLD TYPE)
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
Microwave
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
(B) FRONT OFFICE EQUIPMENT
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
(C) HOUSEKEEPING EQUIPMENTS
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)
(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 (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
(E) HEALTH CLUB/BEAUTY PARLOUR/BARBER SHOP
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
(F) PROFESSIONAL AUDIO VISUAL/VIDEO EQUIPMENT
(STUDIO QUALITY)
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
(G) MISCELLANEOUS (ENGINEERING)
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
(H) 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. (i) Water slides
(ii) Pneumatic chutes
(iii) Roller coasters
(iv) Carousels
(I) ADVENTURE SPORTS EQUIPMENT ONLY FOR RESOR HOTELS
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
(J) +EQUIPMENT FOR GOLF FACILITIES
1. Golf carts with accessories
2. Golf course lawn mowers of all kinds.
