https://www.taxtmi.com/forum/issue?id=114147 Concessional duty under Notification 50/2017 S.No.414 applies to goods imported by a manufacturer-supplier for manufacture and supply of machinery and equipment to a power generation plant. It does not apply to machinery, equipment or spares imported and supplied "as such" without any manufacturing process or value addition by the importer-supplier; direct deliveries to project sites and spares for later use by the project authority are excluded from the concessional treatment. en-us Fri, 14 Sep 2018 16:45:57 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114147 Concessional duty under Notification 50/2017 S.No.414 applies to goods imported by a manufacturer-supplier for manufacture and supply of machinery and equipment to a power generation plant. It does not apply to machinery, equipment or spares imported and supplied "as such" without any manufacturing process or value addition by the importer-supplier; direct deliveries to project sites and spares for later use by the project authority are excluded from the concessional treatment. Discussion-Forum Customs Fri, 14 Sep 2018 16:45:57 +0530 https://www.taxtmi.com/forum/issue?id=114147