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 exempts goods of the description specified in column (3) of the Table below, and falling under the sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule. is in excess of the amount calculated at the rate of ten per cent. ad valorem.
| S.No. | Sub-Heading or Tariff Item [OLDSub-heading No.] | Description |
|---|
| (1) | (2) | (3) |
|---|
| 1. | 7017.10 or 7020.00 | Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semi-conductor wafers. |
| 2. | 8419.89 | Chemical vapour deposition apparatus for semi-conductor production. |
| 3. | 8419.90 | Parts of chemical vapour deposition apparatus for semi-conductor production. |
| 4. | 8421.19 | Spin dryers for semi-conductor wafer processing. |
| 5. | 8421.91 | Parts of Spin dryers for semi-conductor wafer processing. |
| 6. | 8424.89 | Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process. |
| 7. | 8424.89 | Spraying appliances for etching, stripping or cleaning semi-conductor wafers. |
| 8. | 8424.90 | Parts of spraying appliances for etching, stripping or cleaning semiconductor wafers. |
| 9. | 8456.10 | Machines for working any material by removal of material, by laser or other light or photo beam in the production of semiconductor wafers. |
| 10. | 8456 90 10 [OLD8456.91] | Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, for dry-etching patterns on semiconductor materials of the said First Schedule. |
| 11. | 8486 40 00 [OLD8456.99] | Focussed ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices. |
| 12. | 8456 90 90 [OLD8456.99] | Laser cutters for cutting contacting tracks in semiconductor production by laser beam. |
| 13. | 8464.10 | Machines for sawing monocrystal semiconductor boules into slices, or wafers into chips. |
| 14. | 8464.20 | Grinding, polishing and lapping machines for processing of semiconductor wafers. |
| 15. | 8464.90 | Dicing machines for scribing or scoring semiconductor wafers. |
| 16. | 8466.91 | Parts of grinding, polishing and lapping machines for processing of semiconductor wafers. |
| 17. | 8466.91 | Parts of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips. |
| 18. | 8466.91 | Parts of dicing machines for scribing or scoring semiconductor wafers. |
| 19. | 8466.93 | Parts of focussed ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices. |
| 20. | 8466.93 | Parts of machines for working any material by removal of material, by laser or other light or photo beam in the production of semiconductor wafers. |
| 21. | 8466.93 | Parts of machines for dry-etching patterns on semiconductor materials. |
| 22. | 8466.93 | Parts of laser cutters for cutting contacting tracks in semiconductor production by laser beam. |
| 23. | 8466.93 | Parts of apparatus for stripping or cleaning semiconductor wafers. |
| 24. | 8477.10 or 8479.89 | Encapsulation equipment for assembly of semiconductors. |
| 25. | 8477.90 or 8479.90 | Parts of encapsulation equipment for assembly of semiconductors. |
| 26. | 8479.50 | Automated machines for transport, handling and storage of semiconductor wafers, cassettes, wafer boxes and other material for semiconductor devices. |
| 27. | 8479.89 | Apparatus for growing or pulling monocrystal semiconductor boules. |
| 28. | 8479.89 | Epitaxial deposition machines for semiconductor wafers. |
| 29. | 8479.89 | Apparatus for physical deposition by sputtering on semiconductor wafers. |
| 30. | 8479.89 or 8543.30 | Apparatus for wet-etching, developing, stripping or cleaning semiconductor wafers and flat panel displays. |
| 31. | 8479.89 | Die attach apparatus, tape automated bonders and wire bonders for assembly of semiconductors. |
| 32. | 8479.89 | Machines for bending, folding and straightening semiconductor leads. |
| 33. | 8479.89 | Physical deposition apparatus for semiconductor production. |
| 34. | 8479.89 | Spinners for coating photographic emulsions on semiconductor wafers. |
| 35. | 8479.90 | Parts of apparatus for growing or pulling monocrystal semiconductor boules. |
| 36. | 8479.90 | Parts of epitaxial deposition machines for semiconductor wafers. |
| 37. | 8479.90 | Parts of apparatus for physical deposition by sputtering on semiconductor wafers. |
| 38. | 8479.90 | Parts for die attach apparatus, tape automated bonders and wire bonders for assembly of semiconductors. |
| 39. | 8479.90 | Parts of spinners for coating photographic emulsions on semiconductor wafers. |
| 40. | 8479.90 or 8543.90 | Parts of apparatus for wet-etching, developing, stripping or cleaning semiconductor wafers and flat panel displays. |
| 41. | 8479.90 | Parts of automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other material for semiconductor devices. |
| 42. | 8479.90 | Parts of machines for bending, folding and straightening semiconductor leads. |
| 43. | 8479.90 | Parts of physical deposition apparatus for semiconductor production. |
| 44. | 8480.71 | Injection and compression moulds for manufacture of semiconductor devices. |
| 45. | 8514.10 | Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers. |
| 46. | 8514.20 | Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers. |
| 47. | 8514.30 | Parts of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers. |
| 48. | 8514.30 | Apparatus for rapid heating of semiconductor wafers. |
| 49. | 8514.90 | Parts of furnaces and ovens of heading Nos. 8514.10 to 8514.30. |
| 50. | 8514.90 | Parts of apparatus for rapid heating of wafers. |
| 51. | 854310 10 [OLD8543.11] | Ion implanters for doping semiconductor materials. |
| 52. | 8543.89 or 9017.20 | Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates. |
| 53. | 8543.90 | Parts of ion implanters for doping semiconductor materials. |
| 54. | 8543.90 or 9017.90 | Parts and accessories of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates. |
| 55. | 8486 20 00 [OLD9010.41, 9010.42 or 9010.49] | Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials. |
| 56. | 8486 90 00 [OLD9010.90] | Parts and accessories of the apparatus of heading No.9010.41 to 9010.49. |
| (S.Nos.10 to 12, 51, 55, 56 has been substituted vide CUS NTF NO. 125/2006 DATE 30/12/2006) |
| 57. | 9011.10 | Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. |
| 58. | 9011.20 | Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. |
| 59. | 9011.90 | Parts and accessories of optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. |
| 60. | 9011.90 | Parts and accessories of photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or articles. |
| 61. | 9012.10 | Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. |
| 62. | 9012.90 | Parts and accessories of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. |
| 63. | OMITTED |
| (In the Table,serial No.63 and the entries relating thereto has been omitted Vide Cus Ntf.No.20/2001 dt.1/3/2001) |
| [OLD63. | 9030.82 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No. 90.28; instruments and apparatus for measuring or detecting of alpha, beta, gamma, X-ray, cosmic or other ionising radiations - For measuring or checking semiconductor wafers or devices.] |
| 64. | 9030.90 | Parts and accessories of instruments and apparatus and parts of appliances for measuring or checking semiconductor wafers or devices. |
| 65. | 9031.41 | Optical instruments and appliances, for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices. |
| 66. | 9031.49 | Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers. |
| 67. | 9031.90 | Parts and accessories of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices. |
| 68. | 9031.90 | Parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers. |
| 69. | Any chapter | All goods required for the manufacture of goods specified against S.No. 1 to 68 above, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. |
| (S.No.69 has been inserted vide CUS NTF NO. 18/2005 DATE 01/03/2005) |