Additional duty exemption for project imports - specified projects attract nil excess rates while other plants face ad valorem duty. The Government exempts goods imported under the specified Customs Tariff Heading from that portion of additional duty exceeding amounts calculated at stated rates: fertiliser projects, power projects (including gas turbine power projects), coal mining and crude refining projects bear a nil effective excess rate, while other industrial plants or projects are subject to a ten percent ad valorem effective excess duty. The term power projects excludes Captive Power Plants set up by projects engaged in activities other than power generation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty exemption for project imports - specified projects attract nil excess rates while other plants face ad valorem duty.
The Government exempts goods imported under the specified Customs Tariff Heading from that portion of additional duty exceeding amounts calculated at stated rates: fertiliser projects, power projects (including gas turbine power projects), coal mining and crude refining projects bear a nil effective excess rate, while other industrial plants or projects are subject to a ten percent ad valorem effective excess duty. The term power projects excludes Captive Power Plants set up by projects engaged in activities other than power generation.
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