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of <h1>Customs Duty Clarified: Pro-rata Charges on Electricity from Mixed Coal in SEZ to DTA Transfers.</h1> A clarification has been issued regarding the payment of customs duty for electrical energy cleared from Special Economic Zones (SEZ) to Domestic Tariff Areas (DTA) or non-processing areas of SEZs when generated using a mix of imported and domestic coal. The notification specifies that while electricity generated solely from imported coal incurs a specific customs duty, that from domestic coal incurs none. For mixed coal usage, customs duty is chargeable on a pro-rata basis according to the proportion of imported coal used. This guidance is to be communicated to relevant Commissioners for resolving any pending disputes.
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