TaxTMI 
TaxTMI 
Seeks to prescribe effective rate of duty on goods specified in the notification
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....iff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,- (a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act as is in excess of the additional duty rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in ....
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....as defined in clause (28) of section 2 of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in clause (8) of section 2 of the Electricity Act, 2003 (36 of 2003) Nil - - 10. 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) and natural gas when imported by an importer for supply to a generating company as defined in clause (28) 0f section 2 of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy....
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.... claimed has actually been consumed in terms of equivalent quantity by the SEZ unit for the purposes of authorised operations during the preceding month. 2. If in respect of the Liquefied Natural Gas (LNG) for which exemption is claimed,- (a) the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and (b) the importer produces a certificate from the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the place of export certifying that the quantity of LNG for which exemption is being claimed has actually been exported in terms of equivalent quantity by Gas Authority of India Limited (GAIL) to Pakistan during the preceding month under a contra....
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....********* Notes 1. Substituted vide Notification No. 70 /2018-Customs dated 26-09-2018 before it was read as "Nil" 2. Substituted vide Notification No. 20/2019-Customs dated 06-07-2019 before it was read as "1. 2709 00 00 All goods Nil - -" 3. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as "2710 19 20" 4. Substituted vide Notification No. 24/2021-Customs dated 31-03-2021 w.e.f. 01-04-2021 before it was read as "2[1. 2709 00 00 (i) All goods other than petroleum crude; NIL - - (ii) petroleum crude Re 1 per tonne - -]" 5. Omitted vide Notification No. 06/2022-Customs dated 01-02-2022 w.e.f. 01-05-2022 before it was read as &qu....