Captive power plants including captive generating sets and the spares, fuel, lubricants and other consumables for such plant - Amendment to Notification Nos. 95/93-Cus., 96/93-Cus., 126/94-Cus., 133/94-Cus., 196/94-Cus. and 53/97-Cus. - 38/98 - Customs -Tariff

Captive power plants including captive generating sets and the spares, fuel, lubricants and other consumables for such plant - Amendment to Notification Nos. 95/93-Cus., 96/93-Cus., 126/94-Cus., 133/94-Cus., 196/94-Cus. and 53/97-Cus. Notification No. 38/98-Cus. Dated 26-6-1998 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 directs that each of the notifications 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. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. 95/93-Customs, dated the 2nd March, 1993. In the said notification, in the Table, for serial number 12 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) "12. Captive power plants including captive generating sets of a capacity ex-ceeding 1000 KVA and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the Committee. 12A. Captive power plants including captive generating sets upto 1000 KVA capacity and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the designated officer". 2. 96/93-Customs, dated the 2nd March, 1993. In the said notification, in the Table, for serial number 12 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) "12. Captive power plants including captive generating sets of a capacity exceeding 1000 KVA and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the Committee. 12A. Captive power plants including captive generating sets upto 1000 KVA capacity and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the designated officer." 3. 126/94-Customs, dated the 3rd June, 1994. In the said notification, in paragraph 3, - (i) for the words "Notwithstanding anything contained in this notification, the exemption contained herein shall also apply to the said goods which on importation into India are used", the following shall be substituted, namely :- "Notwithstanding anything contained in this notification, the exemption contained herein shall also apply to - (a) the said goods which on importation into India are used"; and (ii) in paragraph 3 as so amended, the following shall be inserted at the end, namely : "(b) the indigenously procured fruits and vegetables cleared into Domestic Tariff Area without payment of duty by the importer under intimation to the Assistant Commissioner of Customs". 4. 133/94-Customs, dated the 22nd June, 1994. In the said notification, (i) in paragraph 1, - (a) in condition (6), for the clause (ii), the following clause shall be substituted, namely : "(ii) permit the said goods or goods manufactured, produced, processed or packaged in a unit to be taken to another unit in the same zone or another unit in the other Export Processing Zone/Electronic Hardware Technology Parks or another Export Oriented Unit temporarily without payment of duty for repairs, processing, testing or display and to be returned to the unit thereafter"; (b) in condition (7), for clause (ii), the following clause shall be substituted, namely : "(ii) the said goods or goods manufactured, processed or packaged in the said unit, if such goods are destroyed within the zone or destroyed outside the zone where it is not possible to destroy the same within the zone." (ii) in Annexure I, for serial number 3 and the entries relating thereto, the following shall be substituted, namely : "3. Captive power plants including captive generating sets of a capacity exceeding 1000 KVA and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the Board of Approvals. 3A. Captive power plants including captive generating sets up to a capacity of 1000 KVA and the spares, fuel, lubricants and other consumables for such plants and sets as recommended by the Development Commissioner. 3B. Furnace oil required for the boilers used in the textile units." 5. 196/94-Customs, dated the 8th December, 1994. In the said notification, - in the Table, after serial number 11 and the entries relating thereto, the following shall be added, namely :- (1) (2) "12. Catfish-eggs, fries and fingerlings." 6. 53/97-Customs, dated the 3rd June, 1997 In the said notification, - (a) in paragraph 1, in condition (B), for the words "Commissioner of Customs", the words "Assistant Commissioner of Customs" shall be substituted; (b) in the Table, - (i) for serial numbers 11 and 12 and theentries relating thereto, the following shall be substituted, namely :- S. No. Description of Goods "11. Captive power plants including captive generating sets of a capacity exceeding 1000 KVA and the spares for such plants and sets as recommended by the said Board of Approvals. 11A. Captive power plants including captive generating sets up to a capacity of 1000 KVA and the spares for such plants and sets as recommended by the Development Commissioner. 11B. Fuel, lubricants and consumables for the goods specified at serial numbers 11 and 11A above, as approved by the Commissioner of Customs on the recommendations of the Development Commissioner. 12. Furnace oil required for the boilers used in the textile units as approved by Commissioner of Customs on the recommendations of the Development Commissioner." (ii) after serial number 14, and the entries relating thereto, the following shall be added, namely :- S. No. Description of Goods "15. Goods re-imported within one year from the date of exportation from the unit due to failure of the foreign buyer to take delivery."