Sr. No.

Heading, sub-heading or tariff item

Description

1

2

3

1

3818 00

All goods

^OLD[2.

8443 31 00 or 8443 32 00

All goods ]

3

8443 39

(a) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process ); and

(b) Photocopying apparatus, other than electrostatic, incorporating an optical system

^OLD[4

8443 99

Parts and accessories of the following goods namely

(a)    all goods falling under tariff items 8443 3100, and 8443 3200;

 (b) Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process ); and

(c) Photocopying apparatus, other than electrostatic, incorporating an optical system ]

5

8456  90 10 or 8486 20

Machine tools for dry etching pattern on semi conductor material

6

⁵[8472 90 91] ^Old[8469  00 10 ]

All goods

7

8470

All goods

8

8471

All goods

9

8473 21 00 or 8473 29 00

All goods

10

8473 30

All goods

11

8473 50 00

All goods

12

8486 20 00

Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials

^old[⁸[13S

8517 70 10

¹²[(i) Multiple Input/Multiple Output (MIMO) products;

(j) Long Term Evolution (LTE) products]

¹⁴[(k) Wrist wearable devices (commonly known as smart watches)]

^old[(i) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products.]
Subject to the condition that the importer follows the procedure set out in the Customs (Imports of Goods at Concessional Rateof Duty) Rules 2017 and at the time of importation of the above goods furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of the Customs, as the case may be to the effect that, -
(A) imported goods shall not be used in the manufacture of goods mentioned at (b) to (i) above;
(B) in the event of failure to comply with (A) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.]

All goods other than Printed Circuit Board Assembly (PCBA) of cellular mobile phones]]

^OLD[13

8517

²[All goods, except the following:-

(i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network(OTN) products, and IP Radios;

(iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;

(iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products]]

14

¹³[8519 81 00]^old[8519 50 00]

¹³[Telephone Answering Machines]^old[All goods]

15

8523

(a)All prepared unrecorded media for sound recording or similar recording of other phenomena, other than cards incorporating a magnetic stripe

(b)Recorded media for reproducing phenomena other than sound or image 

16

¹¹[8525 60 00]
^old[8525 60]

All goods

17

⁵[8528 42, 8528 52 or 8528 62] old[8528 41 or

 8528 51 or 8528 61]

⁵[All goods of a kind solely or principally used in an automatic data processing system of heading 8471] old [All goods]

18

8529 90 90

⁵["Parts and accessories of goods of a kind solely or principally used in an automatic data processing system of heading 8471] old [Parts and accessories of 8528 41 or 8528 51 or 8528 61]

19

8531 20 00

All goods

20

8532

All goods

21

8533

All goods

22

8534 00 00

All goods

¹⁵[23.

8541 (except 8541 42 00 or 8541 43 00)

^old[23

8541

All goods ]

24

8542 or 8523 52

Electronic Integrated circuits

25

8543 10 10 or 8486 20

Ion Implanters for doping semi conductor material

26

8543 70 11 or 8523 59

Proximity cards and Tags

27

¹³[8543 90 or 8548 00 00]^old[8543 90 or 8548 90]

Electronic Microassemblies

28

8544 70

All goods

¹³[29

¹⁷[8524 11 10, 8524 11 90, 8524 91 10, or 8524 91 90]
^old[8524]

Liquid crystal devices for goods mentioned at S. Nos. 1 to 38A]

^old[29

9013 80 10

All goods]

¹³[30

8529

Parts of liquid crystal devices for goods mentioned at S. Nos. 1 to 38A]

^old[30

9013 90 10

All goods]

31

9026

All goods

32

9027 20 00

All goods

33

9027 30

All goods

34

9027 50

All goods

35

¹³[9027 81 or 9027 89]^old[9027 80]

All goods

36

9030 40 00

All goods

37

9030 82 00

All goods

38

9031 41 00

All goods

¹⁴[38A.

8541 42 00 or 8541 43 00

^7[3[40

All chapters

All goods for the manufacture of following goods, namely:-

(i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network(OTN) products, and IP Radios;

(iii) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;

(iv) Multiple Input / Multiple Output (MIMO) and Long Term Evolution (LTE) Products:

provided 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.]]