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