Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding.

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....e) Central Board of Excise & Customs, New Delhi dated 15-12-2011 Subject : Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding. A representation has been received from Trade seeking....

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....In the absence of such a provision, it is clarified that when a SEZ power unit uses a mix of both imported and domestic coal for generation of electricity which is removed into the DTA or non-processing areas of the SEZ, customs duty would be chargeable on a pro-rata basis in the same ratio as the ratio between imported and domestic coal in the mixture. For example, if a unit uses a mixture of 7 m....