Customs duty exemption for equipment used in captive power generation subject to certification and specified exclusions. Partial customs duty relief for machinery and equipment for electrical power generation imported for captive use by an industrial plant, subject to specified ad valorem duty ceilings by capacity band and exemption from additional duty under Section 3, on production at clearance of a certificate from authorised technical or industry officers confirming requirement and recommending the exemption; exclusions apply for certain fuels and for goods imported as project imports under the designated tariff heading, and the term 'industrial plant' is defined by the Project Imports Regulations.
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 duty exemption for equipment used in captive power generation subject to certification and specified exclusions.
Partial customs duty relief for machinery and equipment for electrical power generation imported for captive use by an industrial plant, subject to specified ad valorem duty ceilings by capacity band and exemption from additional duty under Section 3, on production at clearance of a certificate from authorised technical or industry officers confirming requirement and recommending the exemption; exclusions apply for certain fuels and for goods imported as project imports under the designated tariff heading, and the term "industrial plant" is defined by the Project Imports Regulations.
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