Date: 2016-02-16Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by subsection 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
**Executive Summary:**
This notification, dated February 16, 2016, introduces amendments to the Customs Act of 1962, specifically concerning customs duty exemptions on electrical energy. It modifies Notification No. 12/2012-Customs, outlining revised standard rates, additional duties, and conditions based on the source and supply of electrical energy. The notification comes into effect on February 16, 2016.
**Key Points / Main Content:**
* **Amendments to Notification No. 12/2012-Customs:** The notification introduces changes to the entries in the table of the original notification, specifically S. Nos. 145 and 146.
* **Revised Standard Rates and Conditions for Electrical Energy:**
* **S. No. 145A:** Applies to all goods under heading 27160000, except those falling under S. Nos. 145B, 146A, 146B, 146Ci and 146Cii, with a standard rate of 100.
* **S. No. 145B:** Electrical energy originating from Nepal and Bhutan has a Nil standard rate.
* **S. No. 146A:** Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using various fuels has duty as follows:
* Imported coal as fuel: 40 paisa per KWh.
* Domestic coal as fuel: 65 paisa per KWh.
* Mix of domestic gas/RLNG as fuel: 59 paisa per KWh.
* RLNG as fuel: 89 paisa per KWh.
* **S. No. 146B:** Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area (DTA), generated using various fuels has duty as follows:
* Imported coal as fuel: 24 paisa per KWh.
* Domestic coal as fuel: 24 paisa per KWh.
* Mix of domestic gas/RLNG as fuel: 18 paisa per KWh.
* RLNG as fuel: 21 paisa per KWh.
* **S. No. 146Ci:** 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, has a Nil standard rate.
* **S. No. 146Cii:** 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 has duty as follows:
* Imported coal as fuel: 24 paisa per KWh.
* Domestic coal as fuel: 24 paisa per KWh.
* Mix of domestic gas/RLNG as fuel: 18 paisa per KWh.
* RLNG as fuel: 21 paisa per KWh.
* **Condition No. 103:** Power producers must provide a certificate from the jurisdictional Development Commissioner confirming that they have not availed benefits of customs duty, excise duty, and fuel-transportation related service tax towards raw materials and consumables.
**Impact Analysis**
**Power Producers:**
* **Impact:** Revised duty structure on electricity supply based on fuel source and location (SEZ Processing Area, Non-Processing Area, or DTA). New condition introduced for availing the duty exemption.
* **Action Required:** Obtain a certificate from the jurisdictional Development Commissioner confirming non-availment of certain duty benefits.
**Special Economic Zone (SEZ) Units:**
* **Impact:** Changes in duty rates for supplying electrical energy to the Domestic Tariff Area (DTA) from processing and non-processing areas of SEZs.
* **Action Required:** Comply with the revised duty structure based on the source of electrical energy supplied to DTA.
**Domestic Tariff Area (DTA) Consumers:**
* **Impact:** Changes in the cost of electrical energy supplied from SEZs, depending on the fuel source and power plant capacity.
* **Action Required:** Be aware of the revised duty implications on the cost of electricity procured from SEZs.
**Government Authorities (Customs, Development Commissioners):**
* **Impact:** Implementation and monitoring of the revised duty structure and condition related to duty benefits.
* **Action Required:** Development Commissioners to issue certificates as required by Condition No. 103. Customs officials to enforce the revised duty rates and conditions.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs duties and regulations. Section 25, subsection 1 is mentioned in the document.
Central Government: The executive authority of the Union of India, responsible for making amendments to notifications related to customs and revenue.
Ministry of Finance: A ministry of the Government of India responsible for financial matters. The Department of Revenue is mentioned as part of this ministry.
Department of Revenue: A department under the Ministry of Finance, Government of India. It is involved in issuing notifications related to customs duties.
New Delhi: The capital of India, where the notification was issued.
Notification No. 12/2012-Customs: A customs notification issued on March 17, 2012, which is being amended by this current notification.
Special Economic Zone (SEZ): A specifically delineated duty-free enclave and shall be deemed to be foreign territory for the purposes of trade operations and duties and tariffs.
Domestic Tariff Area (DTA): Part of India which is outside the SEZ and Free Trade and Warehousing Zones.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 105] ubZ fnYyh] eaxyokj] iQjojh 16] 2016@ek?k 27] 1937
No. 105] NEW DELHI, TUESDAY, FEBRUARY 16, 2016/ MAGHA 27 , 1937
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 16 फरवरी, 2016
स.ं 9/2016-सीमा श(cid:7016)ु क
सा.का.िन. 171(अ).—के(cid:7008) (cid:7076) सरकार, सीमा शु(cid:7016) क अिधिनयम, 1962 (1962 का 52) क(cid:7409) धारा 25 क(cid:7409)
उपधारा (1) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए और यह समाधान हो जाने पर (cid:7408)क ऐसा करना लोकिहत म(cid:7286)
आव(cid:7019) यक ह,ै भारत सरकार के िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) (cid:7408)दनांक 17 माच(cid:6981), 2012 क(cid:7409) अिधसूचना सं.
12/2012-सीमा शु(cid:7016) क जो (cid:7408)क भारत के राजप(cid:7074), असाधारण के, भाग II, ख(cid:7003) ड-3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7408)दनांक 17 माच(cid:6981),
2012 क(cid:7409) सा.का.िन. सं. 185 (अ), के अंतग(cid:6981)त (cid:7079)कािशत क(cid:7409) गई थी, म(cid:7286) िन(cid:7013)न िलिखत और संशोधन करती ह,ै
अथा(cid:6981)त :-
उ(cid:6989) त अिधसूचना म,(cid:7286) -
(क) सारणी म(cid:7286), 145 और 146 (cid:7059)म सं. और उससे सबं (cid:7373) (cid:7079)िवि(cid:7397)य(cid:7298) के िलए िन(cid:7013) निलिखत (cid:7059)म सं(cid:6990) याए ं और
(cid:7079)िवि(cid:7397)यां (cid:7079)ित(cid:7021) थािपत क(cid:7409) जाएगं ी, अथा(cid:6981)त :-
794 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:7059).सं. अ(cid:7007) याय व(cid:7021) तु(cid:7312) का िववरण मानक दर (पैसा अित(cid:7407)र(cid:6989) त शत(cid:6981) सं.
अथवा शीष(cid:6981) (cid:7079)ित (cid:7408)कलोवाट) (cid:7357)ूटी
अथवा उप-
शीष(cid:6981) अथवा
टै(cid:7407)रफ मद
(1) (2) (3) (4) (5) (6)
“145A. 27160000 (cid:7059).सं. 145B, 146A, 146B, 146C(i) और 100 - -
146C(ii) के अंतग(cid:6981)त आने वाली व(cid:7021) तु(cid:7312) के
िसवाय सभी व(cid:7021) तुए ं
145B. 27160000 नेपाल और भूटान म(cid:7286) पैदा होने वाली िव(cid:7378)तु शू(cid:7008) य - -
ऊजा(cid:6981)
146A. 27160000 िव(cid:7378)ुत ऊजा-(cid:6981) िवशेष आ(cid:7414)थक (cid:6979)े(cid:7074) के (cid:7079)ोसे(cid:7410)सग
ए(cid:7407)रया से घरेलू टै(cid:7407)रफ (cid:6979)े(cid:7074) म(cid:7286) आपू(cid:7414)त क(cid:7409) जान े
वाली- िजसका िन(cid:7013) निलिखत का (cid:7079)योग करत े
(cid:7263)ए उ(cid:7004) पादन (cid:7408)कया जाता ह-ै
(क) (cid:7306)धन के (cid:7272)प म(cid:7286) आयाितत कोयला 40 - -
(ख) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू कोयला 65 - -
(ग) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू गसै /आरएलएनजी 59 - -
((cid:7407)रगैसीफाइड िल(cid:6989) वीफाइड नेचुरल गैस) का
िम(cid:7088)ण
(घ) (cid:7306)धन के (cid:7272)प म(cid:7286) आरएलएनजी 89 - -
146B. 27160000 िव(cid:7378)ुतीय ऊजा-(cid:6981) िवशेष आ(cid:7414)थक (cid:6979)े(cid:7074) के गैर
(cid:7079)ोसे(cid:7410)सग (cid:6979)े(cid:7074) से घरेलू टै(cid:7407)रफ (cid:6979)े(cid:7074) को आपू(cid:7414)त
क(cid:7409) जाने वाली तथा िजसका उ(cid:7004) पादन
िन(cid:7013) निलिखत का (cid:7079)योग करत े (cid:7263)ए (cid:7408)कया
जाता ह-ै
(क) (cid:7306)धन के (cid:7272)प म(cid:7286) आयाितत कोयला 24 - -
(ख) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू कोयला 24 - -
(ग) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू गसै /आरएलएनजी 18 - -
((cid:7407)रगैसीफाइड िल(cid:6989) वीफाइड नेचुरल गैस) का
िम(cid:7088)ण
(घ) (cid:7306)धन के (cid:7272)प म(cid:7286) आरएलएनजी 21 - -
146C 27160000 1000 मेगावाट अथवा इससे अिधक (cid:6979)मता शू(cid:7008) य - 103
(i) वाले पावर (cid:7009) ला(cid:7003) ट(cid:7298) वाला डीटीए को आपू(cid:7414)त
क(cid:7409) गई िव(cid:7378)तु ऊजा (cid:6981) और 27 फरवरी, 2009
से पूव(cid:6981) िवशेष आ(cid:7414)थक (cid:6979)े(cid:7074) म(cid:7286) गठन (cid:7408)कए जान े¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(cid:7059).सं. अ(cid:7007) याय व(cid:7021) तु(cid:7312) का िववरण मानक दर (पैसा अित(cid:7407)र(cid:6989) त शत(cid:6981) सं.
अथवा शीष(cid:6981) (cid:7079)ित (cid:7408)कलोवाट) (cid:7357)ूटी
अथवा उप-
शीष(cid:6981) अथवा
टै(cid:7407)रफ मद
(1) (2) (3) (4) (5) (6)
के िलए औपचा(cid:7407)र क अनुमोदन (cid:7408)दया गया।
146C 27160000 1000 मेगावाट से कम (cid:6979)मता वाले पावर
(ii) (cid:7009) ला(cid:7003) ट(cid:7298) वाला डीटीए को आपू(cid:7414)त क(cid:7409) गई
िव(cid:7378)ुत ऊजा(cid:6981) और 27 फरवरी, 2009 से पूव(cid:6981)
िवशेष आ(cid:7414)थक (cid:6979)े(cid:7074) म(cid:7286) गठन (cid:7408)कए जाने के
िलए औपचा(cid:7407)र क अनुमोदन (cid:7408)दया गया।
(क) (cid:7306)धन के (cid:7272)प म(cid:7286) आयाितत कोयला 24 - 103
(ख) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू कोयला 24 - 103
(ग) (cid:7306)धन के (cid:7272)प म(cid:7286) घरेलू गसै /आरएलएनजी 18 - 103
((cid:7407)रगैसीफाइड िल(cid:6989) वीफाइड नेचुरल गैस) का
िम(cid:7088)ण
(घ) (cid:7306)धन के (cid:7272)प म(cid:7286) आरएलएनजी 21 - 103”;
(ख) अनुबंध म(cid:7286) शत(cid:6981) सं. 102 और उससे स(cid:7013) ब(cid:7373) (cid:7079)िवि(cid:7397)य(cid:7298) के प(cid:7019) चात िन(cid:7013) निलिखत अंत:(cid:7021) थािपत (cid:7408)कया जाएगा, अथा(cid:6981)त :-
शत(cid:6981) स.ं शत(cid:7288)
“103 िव(cid:7378)ुत उ(cid:7004) पादक, वािण(cid:6996) य एवं उ(cid:7378)ोग मं(cid:7074)ालय, वािण(cid:6996) य िवभाग के (cid:6979)े(cid:7074)ािधकार (cid:7079)ा(cid:7009) त िवकास
आयु(cid:6989) त से जारी (cid:7408)कया गया इस आशय का (cid:7079)माणप(cid:7074) (cid:7079)(cid:7021) तुत करेगा (cid:7408)क िव(cid:7378)तु (cid:7009) लांट के ऑपरेशन
और रख-रखाव म(cid:7286) (cid:7079)योग क(cid:7409) गई क(cid:7340)ी साम(cid:7061)ी और उपभोग (cid:7408)कए जान े वाली व(cid:7021) तु(cid:7312) के संबंध म (cid:7286)
उ(cid:6989) त िव(cid:7378)ुत उ(cid:7004) पादक (cid:7367)ारा सीमा शु(cid:7016) क और उ(cid:7004) पाद शु(cid:7016) क और (cid:7306)धन प(cid:7407)रवहन स(cid:7013) ब(cid:7373) सेवा कर
का कोई भी लाभ नह(cid:7277) उठाया गया ह।ै ‘’
2. यह अिधसूचना 16 फरवरी, 2016 से लागू होगी।
[फा. सं. डीजीईपी/एसईजेड/3/2016]
थेओदोर ित(cid:6991)गा, अवर सिचव
(cid:7407)ट(cid:7009) पणी :- (cid:7408)दनांक 17 माच(cid:6981), 2012 क(cid:7409) (cid:7079)धान अिधसूचना सं. 12/2012-सीमा शु(cid:7016) क, भारत के राजप(cid:7074),
असाधारण के, भाग II, ख(cid:7003) ड-3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7408)दनांक 17 माच,(cid:6981) 2012 क(cid:7409) सा.का.िन. सं. 185 (अ), के अंतग(cid:6981)त
(cid:7079)कािशत क(cid:7409) गई थी और भारत के राजप(cid:7074), असाधारण के, भाग II, ख(cid:7003) ड-3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7408)दनांक 02 फरवरी,
2016 क(cid:7409) सा.का.िन. सं. 135 (अ) के अंतग(cid:6981)त (cid:7408)दनांक 02 फरवरी, 2016 क(cid:7409) अिधसचू ना स.ं 07/2016-सीमा शु(cid:7016)क
के अंतग(cid:6981)त इसम(cid:7286) अंितम बार संशोधन (cid:7408)कया गया था।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th February, 2016
No. 9/2016-Customs
G.S.R. 171(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 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:-
S. No. Chapter Description of goods Standard rate Additional Condition
or (paisa per duty no.
Heading KWh)
or Sub-
Heading
or tariff
Item
(1) (2) (3) (4) (5) (6)
“145A. 27160000 All goods except those falling under S. 100 - -
Nos. 145B, 146A, 146B, 146C(i) and
146C(ii).
145B. 27160000 Electrical energy originating from Nepal Nil - -
and Bhutan
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 59 - -
(Regasified Liquefied Natural Gas) as
fuel
(d) RLNG as fuel 89 - -
146B. 27160000 Electrical energy – supplied from Non-
Processing Area of SEZ to Domestic
Tariff Area, generated using-
(a)(cid:32) 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 27160000 Electrical energy supplied to DTA by Nil - 103
(i) power plants of 1000MW or above, and
granted formal approval for setting up in
SEZ prior to 27th February, 2009.
146C 27160000 Electrical energy supplied to DTA from
(ii) power plants of less than 1000MW, and¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
S. No. Chapter Description of goods Standard rate Additional Condition
or (paisa per duty no.
Heading KWh)
or Sub-
Heading
or tariff
Item
(1) (2) (3) (4) (5) (6)
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]
THEODORE TIGGA, Under Secy.
Note:- The principal notification No. 12/2012-Customs, dated the 17th 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 17th
March, 2012 and last amended by notification No 07/2016-Customs dated the 2nd February 2016, published in
the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 135(E), dated 2nd
February, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.