Certification and importer undertaking required for customs exemptions on power plant modernisation imports. Amendment requires departmental certification of techno economic clearance and a recommendation for customs exemption: for non nuclear plants a senior Central Electricity Authority officer certifies clearance and a Deputy Secretary in the Department of Power recommends exemption; for nuclear plants a Deputy Secretary in the Department of Atomic Energy certifies and recommends. The importer must give an undertaking to the Assistant Commissioner of Customs to use the goods as specified and to be liable to pay duty if the goods are not used accordingly.
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Provisions expressly mentioned in the judgment/order text.
Certification and importer undertaking required for customs exemptions on power plant modernisation imports.
Amendment requires departmental certification of techno economic clearance and a recommendation for customs exemption: for non nuclear plants a senior Central Electricity Authority officer certifies clearance and a Deputy Secretary in the Department of Power recommends exemption; for nuclear plants a Deputy Secretary in the Department of Atomic Energy certifies and recommends. The importer must give an undertaking to the Assistant Commissioner of Customs to use the goods as specified and to be liable to pay duty if the goods are not used accordingly.
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