(viii) Air pollution control equipment, being -
(xi) Machinery and plant, used in semi-conductor industry covering
all integrated circuits (ICs) (excluding hybrid integrated circuits)
ranging from small scale integration (SSI) to large scale
integration/very large scale integration (LSI/VLSI) as also discrete
semi-conductor devices such as diodes, transistors, thyristors, triacs,
etc., other than those covered by entries (viii), (ix) and (x) of this
sub-item and sub-item (8) below.
(xia) Life Saving medical equipment being-
(a) D.C.Defibrillators for internal use and pace makers.
(c) Heart lung machine.
(d) Cobalt therapy unit.
(e) Colour Doppler.
(f) Spect Gamma Camera.
(g) Vascular Angiography System including Digital subtraction
(h) Ventilator used with anaesthesia apparatus.
(i) Magnetic Resonance Imaging System
(j) Surgical Laser.
(k) Ventilator other than those used with anaesthesia
(l) Gamma knife.
(m) Bone Marrow Transplant Equipment including silastic long standing
intravenous catheters for chemotherapy.
(n) Fibreoptic endoscopes including Paediatric resectoscope/audit
resectoscope Peritoneoscopes, Arthoscope, Microaryngoscope, Fibresoptic
Flexible Nasal Pharyngo, Video Laryngo Bronchoscope, fibreoptic Flaxible
Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oescophago
Gastroscope, Stroboscope, Fibreoptic Flexible oesophago Gastroscope.
(o) Laparoscope (single incision)
B. Instrumentation and monitoring system for monitoring energy
(a) Automatic electrical load monitoring systems
(b) Digital heat loss meters
(c) Micro-processor based control systems
(d) Infra-red thermography
(e) Meters for measuring heat losses, furnace oil flow, steam flow,
C. Waste heat recovery equipment:
(a) Economisers and feed water heaters
(b) Recuperators and air pre-heaters
(c) Heat pumps
E. Electrical equipment:
(a) Shunt capacitors and synchronous condenser systems
(b) Automatic power cut off devices (relays) mounted on individual
(c) Automatic voltage controller
(d) Power factor controller for AC motors
(e) Solid state devices for controlling motor speeds
(f) Thermally energy-efficient stenters (which require 800 or less
kilocalories of heat to evaporate one kilogram of water)
(g) Series compensation equipment
(h) Flexible AC Transmission (FACT) devices - Thyristor controlled
series compensation equipment
(i) Time of Day (TOD) energy meters
(j) Equipment to establish transmission highways for National
Power Grid to facilitate transfer of surplus power of one
region to the deficient region
(k) Remote terminal units/intelligent electronic devices,
computer hardware/software, router/bridges, other required
equipment and associated communication systems for
supervisory control and data acquisition systems, energy
management systems and distribution management systems
for power transmission systems
(xiii) Renewal energy devices being -
(a) Flat plate solar collectors
(b) Concentrating and pipe type solar collectors
(c) Solar cookers
(d) Solar water heaters and systems
(e) Air/gas/fluid heating systems
(f) Solar crop drivers and systems
(g) Solar refrigeration, cold storages and air conditioning systems
(h) Solar steels and desalination systems
(i) Solar power generating systems
(j) Solar pumps based on solar-thermal and solar-photovoltaic conversion
(k) Solar-photovoltaic modules and panels for water pumping and other
(l) Wind mills and any specially designed devices which run on wind
mills installed on or before March 31, 2012 or installed on or
after 1st day of April, 2014
(m) Any special devices including electric generators and pumps
running on wind energy installed on or before March 31, 2012
or installed on or after 1st day of April, 2014
(n) Biogas-plant and biogas-engines
(o) Electrically operated vehicles including battery powered or
fuel-cell powered vehicles
(p) Agricultural and municipal waste conversion devices producing energy
(q) Equipment for utilising ocean waste and thermal energy
(r) Machinery and plant used in the manufacture of any of the
"Buildings" include roads, bridges, culverts, wells and tubewells.
A building shall be deemed to be a building used mainly for residential
purposes, if the built-up floor area thereof used for residential purposes is
not less than sixty-six and two-third per cent of its total built up floor area
and shall include any such building in the factory premises.
In respect of any structure or work by way of renovation or improvement in or in
relation to a building referred to in Explanation 1 of clause (ii) of
sub-section (1) of section 32, the percentage to be applied will be the
percentage specified against sub-item (1) or (2) of item I as may be appropriate
to the class of building in or in relation to which the renovation or
improvement is effected. Where the structure is constructed or the work is done
by way of extension of any such building, the percentage to be applied would be
such percentage as would be appropriate, as if the structure or work constituted
a separate building.
Water treatment system includes system for desalinisation, demineralisation and
purification of water.
"Electrical fittings" include electrical wiring, switches, sockets,
other fittings and fans, etc.
"Commercial vehicle" means "heavy goods vehicle",
"heavy passenger motor vehicle", "light motor vehicle",
"medium goods vehicle" and "medium passenger motor vehicle"
but does not include "maxi-cab", "motor-cab",
"tractor" and "road-roller". The expressions "heavy
goods vehicle", "heavy passenger motor vehicle", "light
motor vehicle", "medium goods vehicle", "medium passenger
motor vehicle", "maxi-cab", "motor-cab",
"tractor" and "roadroller" shall have the meanings
respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988
(59 of 1988).
"Computer software" means any computer programme recorded on any disc,
tape, perforated media or other information storage device.
"TUFS" means Technology Upgradation Fund Scheme announced by the
Government of Indiain the form of a Resolution of the Ministry of Textiles vide
No.28/1/99-CTI of 31.3.1999.
Machinery and plant includes pipes needed for delivery from the source of supply
of raw water to the plant and from the plant to the storage facility.
"Speed boat" means a motor boat driven by a high speed internal
combustion engine capable of propelling the boat at a speed exceeding 24
kilometres per hour in still water and so designed that when running at a speed,
it will plane, i.e., its bow will rise from the water.'/
#5, Lakshmipuram First Street,Deivasigamani Road Royapettah,
Chennai - 600014
Phone No. : +91 - 44-2811 6003 / 04