Goods Supply to 2 x 660 Mega Power Project

[Ramesh M]

Dear Experts,

We received order to supply of goods to 2 x 660 MW Mega power plant, for which we are reffering to get central excise duty exemption Not No.12/2012 C.Ex, Table Sl.No.338, Condition No.43, Under 43 condition there are 4 paras a, b, c, d. If i fulfilled para 'a' condition, then b, c and d also required fulfill.

Kindly clarify.

Ramesh M

[Rajagopalan Ranganathan]

Sir,

Clauses a, c and d of condition 43 of Notification No. 12/2012-CE are to be complied with by you. Clause b of the said condition is applicable only when the certificate issued by the Joint Secretary is provisional. Otherwise this clause is not applicable.

[Ramesh M]

Sir, Instead of using Table Sl.No.338, can i use 336 or customs notification 12/2012 Table Sl No.507, since we are supplying goods Rajastan state electricity board under ICB.In this case which certificates required

AI Summary

Exemption condition compliance: clauses a, c and d required; clause b applies only to provisional certificates. Suppliers seeking central excise duty exemption under Condition 43 must comply with clauses a, c and d; clause b applies only when the Joint Secretary's certificate is provisional and is otherwise not applicable. A follow-up query about using alternative table entries or a customs notification for supplies to a state electricity board under ICB and the certificates required remains unanswered in the exchange.