GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 22/ 2010-Customs
New Delhi, the 27th February, 2010
Amendments in the notification regarding prescribe a duty of on capital goods 
used by the IT/Electronics industry, subject to actual user condition
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 
25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, hereby makes the 
following further amendments in the notification of the Government of India in 
the Ministry of Finance (Department of Revenue), No. 25/2002-Customs, dated the 
1st March, 2002, published in the Gazette of India, Extraordinary, vide number 
G.S.R. 122(E), dated the 1st March, 2002, namely :-
In the said notification, in the Table,-
	-  against S. No. 2, for the entry in column (3), the following entries shall 
be substituted, namely:-
 
 “Crystals; Mounted Piezo electric crystals; oscillators; capacitors; EMI/ RFI 
filters; LED indicator lamps and display systems”;
 
 
- against S. No. 7, for the entries in column (2), the following entries 
shall be substituted, namely:-
 
 “Automatic/Semi automatic assembling machine”;
 
 
- against S. No. 11, for the entries in column (3), the following entries 
shall be substituted, namely:-
 
 “Variable resistors; quartz crystals; Mounted piezo electric crystals; PCB 
assembly”;
 
 
- against S. No. 41, in column (2), after the existing entries, the following 
entries shall be inserted, namely:-
 
 “Cathode ray oscilloscope/ oscilloscopes; frequency counter; spectrum analysers; 
AC/ DC power supplies; LCR bridges.”.
[F. No. 334 /1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note: The principal notification No. 25/2002-Customs, dated the 1st March, 2002 
was published in the Gazette of India, Extraordinary, vide number G.S.R.122(E), 
dated the 1st March, 2002 and was last amended vide notification No. 
90/2005-Customs, dated the 13th October, 2005, published vide number G.S.R. 
628(E), dated the 13th October, 2005.