Customs exemption for naphtha imports tied to uncommissioned LNG terminal certificate enables duty relief for specified power plants. A customs notification adds a tariff entry granting a concession for naphtha imports when imported by specified power plants, conditioned on the importer producing to the Deputy or Assistant Commissioner of Customs a certificate that the LNG terminal intended to supply the power project has not been commissioned, and includes a list of eligible power plants.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for naphtha imports tied to uncommissioned LNG terminal certificate enables duty relief for specified power plants.
A customs notification adds a tariff entry granting a concession for naphtha imports when imported by specified power plants, conditioned on the importer producing to the Deputy or Assistant Commissioner of Customs a certificate that the LNG terminal intended to supply the power project has not been commissioned, and includes a list of eligible power plants.
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