EOUs/EPZ etc. Units - Sale of Surplus Power in DTA or Transfer to Such Other EOUs
Notification No.36/2002-Central Excise
Dated 25/06/2002
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notification of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-
Table
S. No. |
Notification No. and Date |
Amendment |
(1) |
(2) |
(3) |
1. |
126/94-Central Excise, dated the 2nd September, 1994 |
After paragraph 6 and the Explanation thereto, the following paragraph shall be inserted, namely:-
"6A. Without prejudice to other provisions of this notification, where the Assistant Commissioner or Deputy Commissioner of Central Excise is satisfied that the unit, which has been permitted by the concerned State Electricity Board in this behalf, has been permitted by Development Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent. export oriented undertaking or units in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone, the surplus power generated in its diesel generating sets or captive power plant subject to fulfilment of such conditions as may be specified by the Assistant Commissioner or Deputy Commissioner of Central Excise on this behalf, the Assistant Commissioner or Deputy Commissioner of Central Excise may allow the unit -
(i) to sell such surplus power in Domestic Tariff Area on payment of an amount equal to the duty leviable on consumables and raw materials but for the exemption of duty thereon, used for generation of each unit of power so sold in the Domestic Tariff Area on the basis of norms approved by the Board of Approvals appointed by the notification of the Government of India in the Ministry of Commerce and Industry, Department of Commerce, number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to transfer such surplus power to other hundred per cent. export oriented undertaking or unit in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone without payment of duty :
Provided that both supplying and receiving unit shall maintain account for the quantity of consumables and raw materials used in generation of each unit of power so transferred as quantified on the basis of norms approved by the said Board of Approval, for the purpose of calculation of Net Foreign Exchange earning as a Percentage of Export.". |
2. |
1/95-Central Excise, dated the 4th January, 1995 |
After paragraph 8, the following paragraph shall be inserted, namely:-
"9. Without prejudice to other provisions of this notification, where the Assistant Commissioner or Deputy Commissioner of Central Excise is satisfied that the unit, which has been permitted by the concerned State Electricity Board in this behalf, has been permitted by Development Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent. export oriented undertaking or units in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone, the surplus power generated in its diesel generating sets or captive power plant subject to fulfilment of such conditions as may be specified by the Assistant Commissioner or Deputy Commissioner of Central Excise on this behalf, the Assistant Commissioner or Deputy Commissioner of Central Excise may allow the unit -
(i) to sell such surplus power in Domestic Tariff Area on payment of an amount equal to the duty leviable on consumables and raw materials but for the exemption of duty thereon, used for generation of each unit of power so sold in the Domestic Tariff Area on the basis of norms approved by the said Board;
(ii) to transfer such surplus power to other hundred per cent. export oriented undertaking or unit in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone without payment of duty :
Provided that both supplying and receiving unit shall maintain account for the quantity of consumables and raw materials used in generation of each unit of power so transferred as quantified on the basis of norms approved by the said Board, for the purpose of calculation of Net Foreign Exchange earning as a Percentage of Export. |
3. |
52/2000-Central Excise, dated the 19th October, 2000 |
After paragraph 6 and before Explanation below thereto, the following paragraph shall be inserted, namely:-
"7. Without prejudice to other provisions of this notification, where the Assistant Commissioner or Deputy Commissioner of Central Excise is satisfied that the unit, which has been permitted by the concerned State Electricity Board in this behalf, has been permitted by Development Commissioner to sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent. export oriented undertaking or units in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone, the surplus power generated in its diesel generating sets or captive power plant subject to fulfilment of such conditions as may be specified by the Assistant Commissioner or Deputy Commissioner of Central Excise on this behalf, the Assistant Commissioner or Deputy Commissioner of Central Excise may allow the unit-
(i) to sell such surplus power in Domestic Tariff Area on payment of an amount equal to the duty leviable on consumables and raw materials but for the exemption of duty thereon, used for generation of each unit of power so sold in the Domestic Tariff Area on the basis of norms approved by the Board of Approvals appointed by the notification of the Government of India in the Ministry of Commerce and Industry, Department of Commerce, number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to transfer such surplus power to other hundred per cent. export oriented undertaking or unit in Export Processing Zone or Software Technology Park or Electronic Hardware Technology Park or Special Economic Zone without payment of duty :
Provided that both supplying and receiving unit shall maintain account for the quantity of consumables and raw materials used in generation of each unit of power so transferred as quantified on the basis of norms approved by the said Board of Approval, for the purpose of calculation of Net Foreign Exchange earning as a Percentage of Export. |
(Ntf. No. 52/2000 has been last amended vide Ntf. No. 38/2002, Dt. 13/08/2002) |
F.NO. 305/25/97-FTT
Note: 1. The principal notification No. 126/94-Central Excise, dated the 2nd September, 1994 was published in the Gazette of India vide G.S.R. 667(E), dated 2nd Sep, 94 and was last amended by notification number 35/2002-Central Excise, dated the 24th June, 2002[G.S.R. 444(E), dated the 24th June, 2002].
2. The principal notification No. 1/95-Central Excise, dated the 4th January 1995, was published in the Gazette of India vide G.S.R. 8(E), dated 4-1-95, and was last amended by notification number 35/2002-Central Excise, dated the 24th June, 2002[ G.S.R. 444(E), dated the 24th June, 2002].
3. The principal notification no. 52/2000 -Central Excise, dated the 19th October, 2000 was published in the Gazette of India vide G.S.R. 803 (E), dated 19th October, 2000 and was last amended by notification number 35/2002-Central Excise, dated the 24th June, 2002 [ G.S.R. 444 (E), dated the 24th June, 2002].