Electrical Energy Generated in SEZs from Gas and Imported Coal will Attract Duty on DTA Sale, Energy from Domestic Coal Exempted

Handloom Made Ups too Eligible for Accessories Import at Zero Duty

[Customs Notification No. 91 dated 6th September 2010]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on 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. 21/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary vide number G.S.R.118 (E), dated the 1st March, 2002, namely:-

In the said notification,-

(i) in the Table, for S.No. 573 and the entries relating thereto, the following shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
“573	2716 00 00	Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas of Special Economic Zone— (a) if removed from power projects of 1000 MW and above,- (i) using imported coal as fuel; (ii) using domestic coal as fuel; (iii) using domestic gas as fuel; (b) if removed from power projects of less than 1000 MW,- (i) using imported coal as fuel; (ii) using domestic coal as fuel; (iii) using domestic gas as fuel;	Rs. 100 per 1000 kwh Nil Rs. 110 per 1000 kwh Rs. 40 per 1000 kwh Nil Rs. 60 per 1000 kwh	-	-”

(ii) in the Annexure, for condition No. 21B and the entries relating thereto, the following shall be substituted, namely :-

Condition No.

Conditions

“21B.

If, - (a) the goods are imported by a manufacturer of handloom made ups or cotton made ups or polyester made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textiles Export Promotion Council as the case may be; (b) the total value of goods imported shall not exceed 5 percent of the FOB Value of handloom made ups or 1 percent of the FOB value of cotton made ups or polyester made ups as the case may be, exported during the preceding financial year; (c) the importer produces a certificate from the Handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic & Rayon Textiles Export Promotion Council certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year.”

[F.No.354/40/2010-TRU]