[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. 52/2017 –Customs
New Delhi, the 30
th
June, 2017
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, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods of the description
specified in column (3) of the Table below and falling within the Chapter, heading, sub-
heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as
are specified in the corresponding entry in column (2) of the said Table, when imported into
India,-
(a) from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the standard rate specified in the corresponding entry
in column (4) of the said Table; and
(b) from so much of the additional duty leviable thereon under sub-section (1) of section
3 of the said Customs Tariff Act as is in excess of the additional duty rate specified in the
corresponding entry in column (5) of the said Table, subject to any of the conditions,
specified in the Annexure to this notification, the condition number of which is mentioned in
the corresponding entry in column (6) of the said Table:
TABLE
Sl.
No.
Chapter or
heading or
sub–heading
or tariff item
Description of goods Standard
Rate
Additional
duty Rate
Condition
No.
(1) (2) (3) (4) (5) (6)
1. 2709 00 00 All goods Nil - -
2. 2710 Motor spirit commonly known as
petrol
2.5% - -
3. 2710 High speed diesel (HSD) 2.5% - -
4. 2710 19 20 All goods Nil - -
5. 2711 11 00 Liquefied natural gas (LNG) 2.5% - -
6. 2711 11 00,
2711 21 00
Liquefied Natural Gas (LNG)
imported for consumption in the C2-
C3 Plant of M/s Oil and Natural Gas
Corporation Limited located in the
Dahej Special Economic Zone
(hereinafter referred to as the SEZ
unit) for the purposes of authorised
operations in the SEZ unit.
Nil Nil 1
Sl.
No.
Chapter or
heading or
sub–heading
or tariff item
Description of goods Standard
Rate
Additional
duty Rate
Condition
No.
(1) (2) (3) (4) (5) (6)
7. 2711 11 00,
2711 21 00
The remnant Liquefied Natural Gas
(LNG) or Natural Gas (NG) cleared
into the Domestic Tariff Area
(DTA), after completion of the
authorised operations carried out by
the C2-C3 Plant of M/s Oil and
Natural Gas Corporation Limited,
located in the Dahej Special
Economic Zone (hereinafter referred
to as the SEZ unit):
Provided that no exemption
shall be available if exemption has
been claimed on the quantity of
LNG/NG other than the quantity
which has been consumed for the
authorised operation in the SEZ unit.
Nil Nil -
8. 2711 11 00,
2711 21 00
Liquefied natural gas (LNG) Nil Nil 2
9. 2711 11 00,
2711 21 00
Liquefied natural gas (LNG) and
Natural gas (NG), when imported
for generation of electrical energy
by a generating company as defined
in clause(28) of section 2 of the
Electricity Act, 2003 (36 of 2003) to
supply electrical energy or to engage
in the business of supplying
electrical energy :
Provided that the exemption
shall not be available if such
liquefied natural gas (LNG) and
natural gas (NG), is used for
generation of electrical energy by
captive generating plant as defined
in clause(8) of section 2 of the
Electricity Act, 2003 (36 of 2003)
Nil - -
10. 2711 11 00,
2711 21 00
Liquefied natural gas (LNG) and
natural gas when imported by an
importer for supply to a generating
company as defined in clause(28) 0f
section 2 of the Electricity Act, 2003
(36 of 2003) to supply electrical
energy or to engage in the business
of supplying electrical energy, for
Nil - 3
Sl.
No.
Chapter or
heading or
sub–heading
or tariff item
Description of goods Standard
Rate
Additional
duty Rate
Condition
No.
(1) (2) (3) (4) (5) (6)
generation of electrical energy :
Provided that the exemption shall
not be available if such liquefied
natural gas (LNG) and natural gas
(NG), is used for generation of
electrical energy by captive
generating plant as defined in clause
8 of section 2 of the Electricity Act,
2003 (36 of 2003)
11. 2711 21 00 All goods 5% - -
Explanation.- For the purposes of this notification,-
(i) the rate specified in column (4) or column (5) of the said Table is ad valorem rate,
unless otherwise specified;
(ii) “-” appearing in column (4) means basic customs duty leviable on the goods as per
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other
notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), for the time being in force;
(iii) “-” appearing in column (5) means additional duty equal to duty of excise leviable on
the goods as per the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) read with
any other notifications issued under sub-section (1) of section 5A of the said Central Excise
Act, for the time being in force.
ANNEXURE
Condition
No.
Condition
1. If in respect of the LNG for which exemption is claimed,-
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the
exemption is claimed; and
(b) the importer produces a certificate from the jurisdictional Specified Officer of
the SEZ unit certifying that the quantity of LNG for which exemption is being
claimed has actually been consumed in terms of equivalent quantity by the SEZ
unit for the purposes of authorised operations during the preceding month.
2. If in respect of the Liquefied Natural Gas (LNG) for which exemption is claimed,-
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the
exemption is claimed; and
(b) the importer produces a certificate from the Assistant Commissioner or
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F. No. 354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Deputy Commissioner of Customs, as the case may be, having jurisdiction over
the place of export certifying that the quantity of LNG for which exemption is
being claimed has actually been exported in terms of equivalent quantity by Gas
Authority of India Limited (GAIL) to Pakistan during the preceding month under
a contract entered into by GAIL for supply of re-gasified LNG to Pakistan based
on import of LNG into India.
3. If,-
(a) the importer furnishes security by way of bank guarantee of an amount equal
to the difference between the duty leviable on such goods but for the exemption
contained therein and the duty levied at the time of import, to the Deputy
Commissioner or the Assistant Commissioner of Customs, as the case may be;
(b) the importer produces a certificate from the jurisdictional Deputy
Commissioner or the Assistant Commissioner of Central Excise, as the case may
be, of the generating company within a period of twelve months from the date of
import, or such extended period not exceeding a further period of six months as
the Commissioner of
Customs may allow, to the effect that the said Liquefied natural gas (LNG) and
natural gas (NG) so imported and supplied has been utilised for generating and
supplying electrical energy by the said generating company;
(c) the importer furnishes an undertaking to pay, on demand, in the event of his
failure to comply with any of the aforesaid conditions, an amount equal to the
difference between the duty leviable on such goods but for the exemption
contained therein and the duty levied at the time of import, along with the
applicable interest thereon.
