Download Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 9 /2016-Customs
New Delhi, the 16
th
February, 2016
G.S.R. (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-
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 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 17
th
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 17
th
March, 2012 and last amended by
notification No 07/2016-Customs dated the 2
nd
February 2016, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 135(E), dated 2
nd
February, 2016.