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Central Excise Tariff Act, 1985 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1985

.....covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode-ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; and (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.] SUB-HEADING NOTES 1. For the purposes of sub-heading 8471 49, the term "systems" means automatic data processing machines whose units satisfy the.....

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Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2004

.....machine kg. 16% 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. 16% 8418 69 50 -- Refrigerated farm tanks, industrial ice cream freezer kg. 16% 8418 69 90 --- Other kg. 16% - Parts: 8418 91 00 -- Furniture designed to receive refrigerating or freezing equipment kg. 16% kg. 16% 8418 99 00 -- Other 8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - Instantaneous or storage water heaters, non-electric: 8419 11 -- Instantaneous gas.....

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Customs Tariff Act 1975 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1975

.....covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode--ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; and; (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule] SUB-HEADING NOTES 1. For the purposes of subheading 8471 49, the term "systems" means automatic data processing machines whose units satisfy the.....

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2003

..... kg. 25% - 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. 25% 8418 69 50 --- Refrigerated farm tanks, industrial ice cream freezer kg. 25% - 8418 69 90 --- Other kg. 25% - - Parts: 8418 91 00 --- Furniture designed to receive refrigerating or freezing equipment kg. 30% - 8418 99 00 -- Other kg. 30% 8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT. WHETHER OK NOT ELECTRICALLY- HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 85 1 4), FOR THE TREATMENT OK MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING. RECTIFYING. STERILISING. PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING. CONDENSING OR COOLING. OTHER THAN MACHINERY OR PLANT OE A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS,NON-ELECTRIC - Instantaneous or storage water.....

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Finance (No. 2) Act 1977 Chapter III

Title: Direct Taxes

State: Central

Year: 1977

.....(iii), the following sub-clauses shall be substituted, namely :- "(ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified in the list in the Eleventh Schedule." (ii) in the Explanation, for the words, brackets and figure "this sub-section and sub-section (4)", the words, brackets, figures and letter "this sub-section and sub-sections (2B) and (4)" shall be substituted; (b) after sub-section (2), the following sub-sections shall be inserted, namely : (2A) The deduction under sub-section (1) shall not be denied in respect of any machinery or plant installed and used mainly for the purposes of business of construction, manufacture or production of any article or thing not being an article or thing specified in the list in the Eleventh Schedule, by reason only that such machinery or plant is also used for the purposes of business of construction, manufacture or production of any article or thing specified in the said list. .....

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Finance (No. 2) Act 1977 Section 18

Title: Insertion of New Section 80hha

State: Central

Year: 1977

..... (2) This section applies to any small-scale industrial undertaking which fulfils all the following conditions, namely :- (i) it begins to manufacture or produce articles after the 30th day of Sept., 1977 in any rural area; (ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence : Provided that this condition shall not apply in respect of any small-scale industrial undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such industrial undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purposes; (iv) it employs ten or more workers in a manufacturing process carried on with the aid of power or employs twenty or more workers in a manufacturing process carried on without the aid of power. Explanation : Where in the case of a small-scale industrial undertaking, any machinery or plant or any part thereof previously used for any purpose is transferred to a new business and the total value.....

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Finance Act 1976 Chapter III

Title: Direct Taxes

State: Central

Year: 1976

.....of business of generation or distribution of electricity or any other form of power; or (ii) for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the Ninth Schedule; or (iii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any other articles or things. Explanation : For the purposes of this sub-section and sub-section (4), - (1) "new ship" or "new aircraft" or "new machinery or plant" shall have the same meanings as in the Explanation to clause (vi) of sub-section (1) of section 32; (2) an industrial undertaking shall be deemed to be a small-scale industrial undertaking, if the aggregate value of the machinery and plant (other than tools, jigs, dies and moulds) installed, as on the last day of the previous year, for the purposes of the business of the undertaking does not exceed ten lakh rupees; and for this purposes the value of any machinery or plant shall be, - (a) in the case of any machinery or plant owned by the assessee, the actual cost thereof to the assessee; and (b) in the case of any machinery or plant hired by.....

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Finance Act 1976 Section 8

Title: Insertion of New Section 32a

State: Central

Year: 1976

.....of business of generation or distribution of electricity or any other form of power; or (ii) for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the Ninth Schedule; or (iii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any other articles or things. Explanation : For the purposes of this sub-section and sub-section (4), - (1) "new ship" or "new aircraft" or "new machinery or plant" shall have the same meanings as in the Explanation to clause (vi) of sub-section (1) of section 32; (2) an industrial undertaking shall be deemed to be a small-scale industrial undertaking, if the aggregate value of the machinery and plant (other than tools, jigs, dies and moulds) installed, as on the last day of the previous year, for the purposes of the business of the undertaking does not exceed ten lakh rupees; and for this purposes the value of any machinery or plant shall be, - (a) in the case of any machinery or plant owned by the assessee, the actual cost thereof to the assessee; and (b) in the case of any machinery or plant hired by.....

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Finance Act 1968 Schedule III

Title: Third Schedule

State: Central

Year: 1968

.....concentrates for cattle and poultry feed. (30) Processed (including frozen) fish and fish products. (31) Vegetable oils and oil-cakes manufactured by the solvent extraction process from seeds other than cotton seed.". 26 After The Fifth Schedule, Insert. The Sixth Schedule [See sections 80B(7), 80-I and 80-M] List of articles and things (1) Iron and steel (metal), ferro-alloys and special steels. (2) Aluminium, copper, lead and zinc (metals). (3) Coal, lignite, iron ore, bauxite, manganese ore, dolomite, limestone, magnesite and mineral oil. (4) Industrial machinery specified under the heading "8. Industrial machinery", sub-heading "A. Major items of specialised equipment used in specific industries", of the First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of 1951). (5) Boilers and steam generating plants, steam engines and turbines and internal combustion engines. (6) Flame and drip proof motors. (7) Equipment for the generation and transmission of electricity including transformers, cables and transmission towers. (8) Machine tools and precision tools (including their attachments and accessories, cutting tools and.....

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Income Tax Act, 1961 Section 32A

Title: Investment Allowance

State: Central

Year: 1961

.....or distribution of electricity or any other form of power; or (ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified in the list in the Eleventh Schedule: Provided that nothing contained in clauses (a) and (b) shall apply in relation to, (i) a new ship or new aircraft acquired, or (ii) any new machinery or plant installed, after the 31st day of March, 1987 but before the 1st day of April, 1988, unless such ship or aircraft is acquired or such machinery or plant is installed in the circumstances specified in clause (a) of sub-section (8B) and the assessee furnishes evidence to the satisfaction of the Assessing Officer as specified in that clause; (c) any new machinery or plant installed after the 31st day of March, 1983, but before the 1st day of April, 1987, for the purposes of business of repairs to ocean-going vessels or other powered craft if the business is carried on by an Indian company and the business so.....

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