Customs exemption for imported electrical energy allowed, excluding transfers from SEZ to domestic tariff areas. Exemption from customs duty is granted for imported electrical energy, removing the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, while explicitly excluding electrical energy removed from a Special Economic Zone to the Domestic Tariff Area or to non processing areas of Special Economic Zones; the instrument was later rescinded by a subsequent notification.
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 imported electrical energy allowed, excluding transfers from SEZ to domestic tariff areas.
Exemption from customs duty is granted for imported electrical energy, removing the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, while explicitly excluding electrical energy removed from a Special Economic Zone to the Domestic Tariff Area or to non processing areas of Special Economic Zones; the instrument was later rescinded by a subsequent notification.
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