Differential duty on electrical energy: SEZ-to-DTA transfers attract duty while other supplies are nil under amended schedule.

Amendments to customs schedule entries for heading 2716 00 00 set a 16% standard rate for electrical energy removed from a Special Economic Zone into the Domestic Tariff Area or non processing areas of a Special Economic Zone, and a Nil standard rate for all other goods under that heading; corresponding insertions also place a Nil rate entry for all goods under 2716 00 00 in the First Schedule, effective 26th June, 2009.

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