Notification No. 60/2018, Dated 11 September 2018

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“3

Goods as specified in Annexure, manufactured in India and reimported into India for repairs or for reconditioning

1.      Such re-importation takes place within 7 years from the date of exportation; Provided that such re-importation takes place within 10 years from the date of exportation in case of Nepal and Bhutan.

2.      Goods are re-exported within one year of the date of reimportation;

3.      The Assistant/Deputy Commissioner of Customs is satisfied as regards identity of the goods;

4.      The importers at the time of importation executes a bond undertaking to –

(a)  export the goods after repairs or reconditioning within the period as stipulated;

(b)  pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty levied at the time of re-import and the duty leviable on such goods at the time of importation but for the exemption contained herein”.

S.No

Heading or sub– heading or tariff item

Description of Goods

1.

8443 31 00

Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network

2.

8471 30,

8471 41,

8471 49 00,

8471 50 00

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included

3.

8472 90 30

Automatic bank note dispensers

4.

8504 40

Static converters

5.

8517

Telephone sets including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area networks), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

6.

8518 40 00

Audio-frequency electric amplifiers

7.

8518 50 00

Electric sound amplifier sets

8.

8525

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

9.

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

10.

8528 62 00

Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471

11.

8528 71 00

Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen

12.

8528 72

colour TVs

13.

8531 20 00

Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

14.

9018 11 00

Electro-cardiographs

15.

9018 12

Ultrasonic scanning apparatus

16.

9018 13

Magnetic resonance imaging apparatus

17.

9018 19 10

Electro encephalographs

18.

9018 19 20

Echo cardiograph

19.

9021 40

Hearing aids

20.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like

21.

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeter, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

22.

9028 30

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

- Electricity meters

23.

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionizing radiations

24.

9032

Automatic regulating or controlling instruments and apparatus