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Capital equipments and spare parts imported into India under the Export
Promotion Capital Goods (EPCG) Scheme for Service Sector
Notification
No. 122 dated 14th May 1993 (As amended by notification nos.
108/94, 108/95)
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 capital equipments,
and spare parts required for maintenance of such capital equipment not exceeding
10% of the C.I.F. value of the capital equipments actually imported, when
imported into India by an importer undertaking an obligation to receive payments
in freely convertible foreign currency for services rendered through the use of
such capital equipment, equivalent to four times the C.I.F. value of the said
capital equipments and spare parts over a period of five years, from so much of
the duty of customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) as is in excess of 15% ad valorem and
whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act, subject to the following conditions, namely:
(i)
the capital equipments and spare parts imported are covered by a valid
licence issued on or before 30th April 1995 under the Export
Promotion Capital Goods (EPCG.) Scheme for Service Sector in terms of the Export
and Import Policy and the said licence is produced for debit at the time of
clearance:
(ii)
the importer, at the time of clearance; before the Assistant Commissioner
of Customs, produces a certificate from the licensing authority for having
executed a bond under paragraph 45 of the Export and Import Policy; and
(iii)
the importer at the time of clearance of the said capital equipments and
spare parts makes a declaration before the Assistant Commissioner of Customs, in
such form as the said Assistant Commissioner of Customs may specify, binding
himself to pay on demand an amount equal to the duty leviable on such capital
equipments and spare parts, but for the exemption contained herein, in respect
of which the conditions for this notification have not been complied with.
(iv)
where the licensing authority grants an extension of the period for
fulfilment of export obligation or regularisation of shortfall in export
obligation not exceeding 5% of such export obligation, in terms of, and subject
to satisfaction of such conditions as may be specified in a Public Notice of the
Government of India in the Ministry of Commerce in this regard, the said period
of fulfilment of export obligation may be extended, but shall in no case be
extended beyond the 31st March, 2002, and the said short fall in
export obligation condoned by the Assistant Commissioner of Customs or the
Deputy Commissioner of Customs, as the case may be.
Explanation-
In this notification -
(i)
�Capital equipment� means the equipment as may be specified in a
Public Notice issued by the Director General of Foreign Trade in this behalf
and required for rendering services for which payment is received in freely
convertible foreign currency;
Provided
that against licences issued on or after 31st March, 1994, the
�capital equipment�, in relation to an importer, being a hotel or a
restaurant, means the equipments for use in the hotel or the restaurant
specified in the Table annexed hereto;
(ii)
�Export and Import Policy� means Export and Import Policy, 1st
April 1992 - 31st March 1997 published vide Public Notice of the
Government of India in the Ministry of Commerce No.1-ITC (PN) 982-97, dated
the 31st March, 1992 as amended from time to time; and
(iii)
�Licensing authority� means Director General of Foreign Trade,
appointed under Foreign Trade (Development and Regulation) Act, 1992 (22 of
1992) or an Officer authorised by him to grant a licence.
(A)
FOOD AND BEVERAGES EQUIPMENT (OTHER THAN HOUSE HOLD TYPE)
(B)
FRONT OFFICE EQUIPMENTS
(C)
HOUSE KEEPING EQUIPMENTS
(D)
LAUNDRY EQUIPMENT OTHER THAN HOUSEHOLD TYPE
(E)
HEALTH CLUB/ BEAUTY PARLOUR/ BARBER SHOP
(F)
PROFESSIONAL AUDIO VISUAL/ VIDEO EQUIPMENT (STUDIO QUALITY)
(G)
MISCELLANEOUS (ENGINEERING)
(H)
EQUIPMENT FOR RECREATIONAL FACILITIES
(I)
ADVENTURE SPORTS EQUIPMENT ONLY FOR RESORT HOTELS
(J)
EQUIPMENT FOR GOLF FACILITIES
(A)
FOOD AND BEVERAGES EQUIPMENT (OTHER THAN HOUSE HOLD TYPE)
1.
Cooking Range/ Chinese Cooking Range Hot Plates/ Griddle Sets (with accessories)
-Gas
-Electric
-Oil
Fired
2.
Steam Kettles/ Boiling Kettles; Pans Tilting Frying Pans
-Gas
-Electric
3.
Plate & Cup Lowerator/ Warmers Chafing Dishes
4.
Food Regenerating Equipment.
5.
Salamanders/ Broilers/ Grillers/ Char Broiler
-Gas
-Electric
6.
Ovens-Baking/ Bakery/ Pizza/ Convection/ Rotary/ Rotating/ Microwave/ Under
Counter/ Proofing Cabinet
-Gas
-Electric
-Microwave
7.
Deep Fat Fryers
-Gas
-Electric
8.Cooking/
Steaming/ Frying/ Broiling/ Boiling Machines/ Pressure Cookers/ Pressure less/
Pressure Steamers
-Gas
-Electric
9.
Bain Maries/ Food Pans
-Gas
-Electric
-Steam
Heated
10.
Refrigerated Display Counters/ Racks/ Shelves/ Cases/ Cabinets/ Carts
-All
types (with/ without Rotary Motor)
-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
14.
Dough Mixing & Dividing Machines
15.
Ice cream Making Machine/ Hardening Cabinet
16.
Infra Red Food Warmer/ Roll Warmer
17.
Juice Extractors/ Dispensers/ Blenders/ Mixers (Cream Air Whip)
18.
Pancake/ Waffle Iron Machines/ Croissant Machine Pasta Machines
19.
Sausage Machines
20.
Trolleys (All types)
21.
Egg Boilers
22.
Machines for Slicing/ Cutting/ Chopping/ Mincing/ Grinding and Buffalo Chopper
23.
Can Openers (Mechanical)
24.
Ice Cube/ Crushing/ Flaking Machines/ Dispensing Machine/ Water & Ice
Station
25.
Prefabricated Walk-in cold rooms/ Freezers with refrigerating equipment
26.
Dispensers (Hot/ Cold beverages)
27.
Potato Peelers/ Choppers
28.
Hot Plates (Electrical)/ Coffee Warmer
29.
Toasters (Electrical) Pop-up/ Rotary/ Slot pop Down/ Conveyor
30.
Puree Machines
31.
Blast Freezers/ Blast Chillers
32.
Vacuum packing Machine
33.
Oil Filtering Machine
34.
Glass/ Dishwashing/ Pot-washing Machine with trolleys
35.
Kitchen/ Bulk ware Wash-up Equipment
36.
Vegetable Preparation & Washing Machines
37.
Burnishing Machines
38.
Smoker/ Smoking oven
39.
Salad Dryer
40.
Glass/ Plate Dispenser
41.
Waste Food Disposal Machine and Compactors
(B)
FRONT OFFICE EQUIPMENTS
1.
Wireless Paging Systems
2.
Elevators/ Escalators
3.
(a)
Fire Fighting Equipments
(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 (Minibars)
7.
Facsimile Machines
8.
Time & Date Stamp Machines
9.
Electronic Time Card System
10.
Fabco Systems/ Restaurant Management Systems/ Management Reporting System
11.
Computerised Electronic Vaults
12.
Stationery Imprinters
13.
Locks with Master Key system
14.
EPABX with minimum 200 lines and 400 telephones
(C)
HOUSE KEEPING EQUIPMENTS
1.
Hand Dryers
2.
Vacuum Cleaners/ Papoosing Machine
3.
Carpet Shampooing Machine/ Drying Machines
4.
Deodorizing Carpet Cleaning Machine
5.
File Lifters
6.
Floor Polishing Machine/ Scrubbing Machine
7.
Underwater Lighting Equipment
8.
Pool Cleaners (Submerged/ Non-submerged)
9.
(a)
Beach Cleaning Machines
(b)
Automatic Lawn Mowers/ Cutters
(c)
Lawn Cleaning Equipment
10.
Cigar Humidor
11.
Ultra High Pressure Waster with accessories for coil cleaning/ Drain cleaning
12.
Motorised Dust Pick-up Machines
13.
(a)
Drip Irrigating 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)
(D)
LAUNDRY EQUIPMENT OTHER THAN HOUSEHOLD TYPE
1.
Washing Machines
2.
Dry Clearing Machines
3.
Portable Weighing Trolleys for Washing Machines
4.
Steam Boilers
5.
Folding Machines & Cross Folders for Bed Sheets (Speader/ 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 Iron
17.
Steam Cabinet Unit
18.
Upholstery processing Machine
19.
Puff Iron
(E)
HEALTH CLUB/ BEAUTY PARLOUR/ BARBER SHOP
1.
Sauna Heaters (with Lava Stones)/ Saunas
2.
Hair Styling Chairs/ Back Wash Chairs
3.
(a)
Electric Hair Dryers other than hand-held type
(b)
Electric Hair Clippers
4.
Hair Steaming and Vapozone Machines, Back Washbasins, Fitting & Storage
Cabinets
5.
Sterilizing Machines/ Electrolysis Machines
6.
Exercising/ Electric Ergocycles/ Aerobic Cycles/ Computerised Treadmill (Power
Jog Machine/ Jogomatic Motorised Treadmill)
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
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
20.
Bath tube for hydrotherapy
21.
Habitat Units
(F)
PROFESSIONAL AUDIO VISUAL/ VIDEO EQUIPMENT (STUDIO QUALITY)
1.
(i)
Cameras with accessories
(ii)
Video Mixers
(iii)
Monitors
(iv)
T V and Modulators
(v)
Convertors
(vi)
Headphones
2.
(i)
Turn Table
(ii)
Amplifiers/ Channel Tuner
(iii)
Cassette Players
(iv)
Loud Speakers
3.
Compact Disc player, Carousel, Studio Projector
4.
Laser Beam Projection Equipment
5.
(i)
High Power amplifiers (Stereo and mono)
(ii)
Speakers
(iii)
Graphic Equalizer
(iv)
Decibel Watcher
6.
Motorised Disco/ Rotating Lights/ Strobe/ Ultraviolet
7.
Console for lighting music controls including dimmer and accessories
8.
Smoke Machine
9.
Lighting Equipments/ Lights for creating different patterns, special lighting
effect, light fittings
10.
Fibre optic based Lighting Projector
11.
Automatic Projection Equipment Screen Studio type Model Modulator
12.
Control equipments for sound light Equipment
(G)
MISCELLANEOUS (ENGINEERING)
1.
Diesel Generators above 1000 KVA
2.
Reverse Osmosis Unit
3.
Solar Energy system
4.
Centrifugal Chillers
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
9.
Lithium Bromide Equipment for heating/ cooling
10.
Natural Gas Power Generation Units
11.
High Pressure Scrubbers for Anti Pollution Control
12.
Heat Pumps or Air conditioning Machines with Space Heating or Space Cooling
applications of the Energy Saving type
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 & Insulation testing kit
17.
Automatic Microprocessors Based Load Demand Controllers for Efficient Load
Management
(H)
EQUIPMENT FOR RECREATIONAL FACILITIES
1.
Bowling Alleys with accessories including electronic scoreboard
2.
All weather domes of tennis courts including HVAC equipments
3.
Prefabricated glass walled squash courts
4.
Billiard and snooker tables with accessories
5.
(i)
Water slides
(ii)
Pneumatic chutes
(iii)
Roller coasters
(iv)
Carousels
(I)
ADVENTURE SPORTS EQUIPMENT ONLY FOR RESORT HOTELS
1.
Beach Buggies/ Snow Mobiles/ Sand and Dune Buggies
2.
(i)
Speedboats
(ii)
Catamarans
(iii)
Rafts of all kinds
3.
(i)
Water Scooters
(ii)
Jet Skis
4.
Water skiing and surfing equipment including surf boards, water skis-kneeboards
5.
Canoes and Kayaks
6.
Deep-sea fishing equipment
7.
Equipment for snorkeling and scuba diving
8
(i)
Wing surfing equipment
(ii)
Hand gliding and para sailing equipment
(iii)
Boats for parasailing with windies
9.
Sonar device for locating fish, depth finders
10.
Underwater sports and diving equipment
11.
Hot air balloons and ballooning equipment
12.
Ice skiing equipment
13.
High gear mountain bikes
(J)
EQUIPMENT FOR GOLF FACILITIES
1.
Golf carts with accessories
2.
Golf course lawn mowers of all kinds
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