Duty Slab for
Electricity Cleared from SEZ to DTA
[Customs Notification No. 09 dated 16th February 2016]
Customs duty on electricity imported or cleared from SEZ to DTA
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:-
|
SNo. |
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- |
|
|
|
|
|
|
(a)
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]