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of <h1>India Grants Customs Duty Exemption for Power Generation Equipment Over 1 MW, Conditions Apply</h1> The Central Government of India has issued Notification No. 296/90-Cus, dated December 18, 1990, providing customs duty exemptions for machinery and equipment used for generating electrical power with a capacity of 1 MW or more. The exemption applies to the excess customs duty above 35% ad valorem and the entire additional duty under the Customs Tariff Act, 1975. Conditions include the machinery's use for captive power generation by an industrial plant and the presentation of a relevant certificate at import clearance. Exclusions apply to generating sets using certain fuels and project imports under specific tariff headings.
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