Customs duty on electricity imported or cleared from SEZ to DTA - 9/2016 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 9 /2016-Customs New Delhi, the 16 th February, 2016 G.S.R.171 (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 17 th 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 17 th 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- 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 27 th 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 27 th 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 16 th February, 2016. [F. No. DGEP/SEZ/3/2016] -sd/- ( Theodore Tigga) Under Secretary to the Government of India Note:- The principal notification No. 12/2012-Customs, dated the 17th March, 2012 was 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 and last amended by notification No 07/2016-Customs dated the 2nd February 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 135(E), dated 2nd February, 2016.