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Customs duty on electricity imported or cleared from SEZ to DTA
February, 17th 2016

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 9 /2016-Customs

New Delhi, the 16th February, 2016

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 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. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185(E), dated the 17th March, 2012, namely:-

In the said notification,-

(a) in the Table, for S. Nos. 145 and 146 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-

S. No.

Chapter or Heading or Sub-Heading or tariff Item

Description of goods

Standard rate

(paisa per KWh)

Additional duty

Condition no.

(1)

(2)

(3)

(4)

(5)

(6)

“145A.

27160000

All goods except those falling under S. Nos. 145B, 146A, 146B, 146C(i) and 146C(ii).

100

-

-

145B.

27160000

Electrical energy originating from Nepal and Bhutan

Nil

-

-

146A.

27160000

Electrical energy – supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using-

     
   

(a) imported coal as fuel

40

-

-

   

(b ) domestic coal as fuel

65

-

-

   

(c ) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel

59

-

-

   

(d) RLNG as fuel

89

-

-

146B.

27160000

Electrical energy – supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using-

     
   
  1. imported coal as fuel

24

-

-

   

(b ) domestic coal as fuel

24

-

-

   

(c ) mix of domestic gas/RLNG as fuel

18

-

-

   

(d) RLNG as fuel

21

-

-

146C (i)

27160000

Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 27th February, 2009.

Nil

-

103

146C

(ii)

27160000

Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 27th February, 2009-

     
   

(a) imported coal as fuel

24

-

103

   

(b ) domestic coal as fuel

24

-

103

   

(c ) mix of domestic gas/RLNG as fuel

18

-

103

   

(d) RLNG as fuel

21

-

103”;

(b) in the Annexure, after condition No. 102 and the entries relating thereto, following shall be inserted, namely: –

Condition No.

Conditions

“103

The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and excise duty, as well as fuel-transportation related service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.”.

2. This notification shall come into effect on 16th February, 2016.

[F. No. DGEP/SEZ/3/2016]

 
 
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