Provisional Tax Collection Act, 1955

12. For the purposes of headings 85.41 and 85.42:

(a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may include the assembly of plural elements, whether or not fitted with active or passive devices performing auxiliary functions. For the purposes of this definition, “semiconductor-based transducers” are semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators, and semiconductor-based oscillators, which perform an internal function and are capable of converting any type of physical or chemical observable phenomenon or action into an electrical signal, or converting an electrical signal into any type of physical phenomenon or action. In semiconductor-based transducers, all the elements are integrally combined, and materials necessary to enable their construction or function may also be integrally attached. The meaning of the following expressions:

(1) “Semiconductor-based” means built or fabricated on a semiconductor substrate, or made from semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays an essential and irreplaceable role in the transducer's function and performance, and its operation is based on semiconductor properties, including physical, electrical, chemical, and optical properties.

(2) “Physical or chemical observable phenomena” relate to phenomena such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemical concentration, etc.

(3) “Semiconductor-based sensors” are a type of semiconductor device which consist of microelectronic or mechanical structures, created in the bulk or on the surface of a semiconductor, and have the function of detecting physical or chemical quantities and converting them into electrical signals due to changes in electrical properties or displacement of a mechanical structure.

(4) “Semiconductor-based actuators” are a type of semiconductor device which consist of microelectronic or mechanical structures, created in the bulk or on the surface of a semiconductor, and have the function of converting electrical signals into physical motion.

(5) “Semiconductor-based resonators” are a type of semiconductor device which consist of microelectronic or mechanical structures, created in the bulk or on the surface of a semiconductor, and generate mechanical or electrical oscillations of a predetermined frequency that depend on the physical geometry of those structures in response to an external input.

(6) “Semiconductor-based oscillators” are a type of semiconductor device which consist of microelectronic or mechanical structures, created in the bulk or on the surface of a semiconductor, and generate mechanical or electrical oscillations of a predetermined frequency based on the physical geometry of those structures.

(ii) “Light-emitting diodes (LEDs)” are semiconductor devices based on semiconductor material, whether or not electrically interconnected and whether or not fitted with protective diodes, which convert electrical energy into visible, infra-red, or ultra-violet rays.