[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
30th 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,
subheading 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 |
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 |
- |
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 |
Nil |
3 |
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 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) |
Nil |
- |
|
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 |
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 |
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;
|
2. This notification shall come into force with
effect from the 1st day of July, 2017.
[F. No.
354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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