Apparatus for rapid heating of semi- conductor devices; apparatus for chemicalor physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus
Semiconductor rapid heating and vapour deposition apparatus
HSN 8419 89 70 covers apparatus for rapid heating of semiconductor devices, chemical or physical vapour deposition on semiconductor wafers, and chemical vapour deposition on LCD substrates, and is subject to Petroleum and Explosives Safety Organisation (PESO) approval requirements under the Gas Cylinders Rules, 2016 where the equipment incorporates pressure vessels or cylinders. Central Board of Indirect Taxes and Customs (CBIC) procedural instructions apply as an overlay at the bill-of-entry stage.
- Import approval from PESO
- ISO certificate from manufacturer
- Hydro test and third-party inspection certificate
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Apply for PESO import approval through the PESO online system before shipment. The application must include the manufacturer's particulars, ISO certificate of the manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.Gas Cylinders Rules, 2016 · PESO online approval system · Press Release dated 15-05-2021, Release ID 1718815, Ministry of Commerce and Industry
- 2At the bill of entry, verify that the PESO approval is current and uploaded in e-Sanchit. Where a PESO application is pending approval, import may proceed only under the relaxed COVID-era conditions documented in CBIC Instruction 12/2021-Cus dated 25-05-2021; that instruction was specific to medical-oxygen cylinders and the consignee bears responsibility for post-landing compliance with the conditions in para 3 of the DPIIT press release.CBIC Instruction 12/2021-Cus dated 25-05-2021
The most common error on this tariff line is assuming that the COVID-era PESO-inspection exemption announced in the 15 May 2021 press release constitutes a standing waiver of PESO approval for all semiconductor-processing or vapour-deposition equipment. That relaxation was narrowly limited to cylinders and pressure vessels for storage and transportation of medical oxygen during the pandemic, and does not extend to semiconductor rapid-heating or CVD apparatus more broadly. Importers must obtain standard PESO approval through the online system before customs out-of-charge, and failure to do so risks detention and demurrage pending retrospective clearance.