CUS NTF NO. 60/1997 DATE 08/07/1997

20% Duty on Devices , Apparatus, etc. for Semi-conductor wafers/boules
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 amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11 /97 - Customs, dated the 1st March, 1997. namely:-

In the said notification;-

(a) in the Table, after S.No. 143 and entries relating thereto, the following S.No. and entries shall be inserted, namely,-

(1)	(2)	(3)	(4)	(5)	(6)
143A	8479.50 or 8479.89	Goods specified in List (7A)	20%	-	-

(b) after List 7, the following List shall be inserted, namely:-

LIST 7(A) (See S. No. 143A of the Table)

(1) Authorised machines for transport, handling and storage of semi - conductor wafers, cassettes, wafer boxes and other material for semi - conduct or devices

(2) Apparatus for growing or pulling semi - conductor boules

(3) Epitaxial deposition machines for semi - conductor wafers

(4) Apparatus for physical deposition by suttering on semi - conductor wafers

(5) Apparatus for wet etching, developing, stripping or cleaning semi- conductor wafers and flat panel displays

(6) Die attach apparatus for assembly of semi - conductors

(7) Encapsulation equipment for assembly of semi - conductors

(8) Machines for bending, folding and straightening semi - conductor leads

(9) Physical deposition apparatus for semi -conductor production

(10) Spinners for coating photographic emulsions on semi - conductor wafers

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