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(i) All goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804 but excluding any equipment or appliance used in an office;
(ii)pollution control equipment;
(iii) components, spares and accessories of the goods specified at (i) and (ii);
(iv) moulds and dies;
(v) refractories and refractory materials;
(vi) tubes and pipes and fittings thereof; and
(vii) storage tank.
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If-
(i) intended for manufacture of the following goods namely:-
1. All semiconductors;
2. Displays, including:
(a) Liquid Crystal Devices (LCDs);
(b) Organic Light Emitting Diodes(OLED);
(c) Plasma Display Panels (PDP);
(d) Any other emerging displays;
3. Storage devices;
4. Solar cells;
5. Photovoltaics;
6. Other advanced micro and nano technology products;
7. Assembly and test of all the above;
(ii) importer has obtained necessary approval for the manufacture of the goods mentioned at (i) above, vide notification of the Government of India Department of Information Technology No. 3(1)/2007-IPHW (SIPS); and
(iii) if the importer at the time of import-
(a) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Information Technology, Government of India, to the effect that the imported goods (in respect of description, quantity and technical specifications) are required for the manufacture of goods mentioned at (i) above; and
(b) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification and that already paid at the time of importation.
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