CUSTOMS NOTIFICATION No.60/1998, Dated : 3-8-1998
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 amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.29/97-Customs, dated
the 1st April,1997 :-
notification,-
(i) in the Explanation :-
(a) for clause (1), the following clause shall be substituted, namely :-
"(a) ""Capital Goods means,-
(1) 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, acquaculture, animal husbandry,
floriculture, horticulture, pisciculture, poultry, viticulture and sericulture; and
(c) in the case of hotel industry, plant, machinery, equipment and accessories
required for rendering services, specified in the anexure;
(b) for clause (4), the following clause shall be substituted, namely :-
"(4) ""export obligation"",-
(i) in relation to importers other than hotel 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 rendering services, means receiving
payments in freely convertible foreign currency for services rendered through the use of such
capital goods;
(c) In clause (5) for words ""Net foreign exchange""means",the words ""Net foreign
exchange"", in relation to importers other than hotel industry, means shall be substituted;
(ii) the following Annexure shall be added at the end, namely :-
Annexure
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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 Banking/Bakery/Pizza/Convection/Rotary/Rotating/Micro-wave/Gas/Deck/Under Counter
/Proofing Cabinet/Chambers/Convotherm/Steamer and Overn Combination - With/Without Trolley.
7. Deep Fat Fryers :
(a) Gas
(b) Electric
(c) Microwave
(d) Oil Fired
8. Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/Pressure
Steamers/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 Showcases/Cabinets/Carts
/Hot and 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/Grinders/Espresso
13. Chocolate Melting Machines :
(a) Shaving Machine
(b) Coating Machines
(c) Holding Machines
(d) Tempering Machines
(e) Moulding Machines
14. Dough Mixing and Dividing Machines/dough 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/Pasta Machines
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 and 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/Conveyors.
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 wash-up system with Conveyors.
36. Vegetable Preparation and 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. Filing and Portioning Machines
47. Multi-purpose machines for bakery and confectionery
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. Hamburg Machine, Pastry Rollers and Noodle Makers.
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 Management consisting of touch screen work stations,
local cluster controllers, parallel ports, auto-cut 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/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 Copies/Scanners/Laser Printers.
21. Sign Boards
22. Special Electronic Binders
23. Electronic White Boards with or without copying/printer.
24. Design and 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
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) 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 Value, 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
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 and Cross Folders for bed Sheet (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/Calendaring Machines-Steamheated/Oilheated
17. Steam Cabinet Unit
18. Upholstery Processing Machine
19. Puff Iron/Garment From 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
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, Fitting 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. Disincrustation 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/Multi Gym Machines - Abdominal/Armurl/Back Extension/ Chest Press/Leg
Extension/Seated Row/Tricep Extension/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. Studio Centre for Beauty Treatment (Nemectron)
30. Thermodyne/Micro Lift 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) Convertors
(f) Head Phones
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 Different Patterns, Light Fittings/Special Effects
"
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 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 TV. System with Accessories
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 Sattelite 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 Sing Boards,Signages
29. Out Door Decorative Lights, Jackbell Lights
30. CD Juke Box
G. EQUIPMENT FOR RECREATIONAL FACILITIES
1. Bowing 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 Slider
(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
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 Ballons 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 inflattable Boats
17. Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory
Kit/Carry Case
18. Safety Headgear
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. Part, Opti Golf and Indoor Golf Equipment/Simulator.
7. Golf Training Equipment including Club and Audio/Visual Equipment
8. Golf Irrigation System
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 Pollution 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 and 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) Monitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with
Audiliary Devices and Peripheral
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 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 Condessing Unit Type Midifrost/Cooler Condensing unit - Type Minicool
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
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