Customs exemption for power-generation equipment allows reduced duty and additional-duty waiver for captive-use imports with required certification. Exemption reduces customs duty to an effective 35% ad valorem rate and waives additional duty under section 3 for imported machinery and equipment for electrical power generation of 1 MW and above, provided the import is for captive power use by an industrial plant and the importer produces at clearance a certificate from an authorised officer (DGTD, State Director/Commissioner of Industries for small scale firms, or other sponsoring authority under the Project Imports Regulations, 1986) recommending the exemption.
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.
Customs exemption for power-generation equipment allows reduced duty and additional-duty waiver for captive-use imports with required certification.
Exemption reduces customs duty to an effective 35% ad valorem rate and waives additional duty under section 3 for imported machinery and equipment for electrical power generation of 1 MW and above, provided the import is for captive power use by an industrial plant and the importer produces at clearance a certificate from an authorised officer (DGTD, State Director/Commissioner of Industries for small scale firms, or other sponsoring authority under the Project Imports Regulations, 1986) recommending the exemption.
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