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Amendments to Various Customs Notifications
Customs
Notification No. 65 dated 25th June 2002
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government being satisfied that it is
necessary in the public interest so to do, hereby directs that each of the
notifications of the Government of India in the Ministry of Finance (Department
of Revenue), specified in column (2) of the Table hereto annexed shall be
amended or further amended, as the case may be, in the manner specified in the
corresponding entry in column (3) of the said Table, namely: -
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Sr.
No
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Notification
No. and Date
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Amendment
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(1)
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(2)
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(3)
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1.
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138/
91- Customs dated the 22nd October 1991
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After
paragraph 3 and before first Explanation below that paragraph, the
following paragraph shall be inserted, namely: -
"4.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per
cent. export oriented undertaking or units in Export Processing Zone or
Software Technology Park or Electronic Hardware Technology Park or Special
Economic Zone, the surplus power generated in its diesel generating sets
or captive power plant subject to fulfilment of such conditions as may be
specified by the Assistant Commissioner or Deputy Commissioner of Customs
on this behalf, the Assistant Commissioner or Deputy Commissioner of
Customs may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent. export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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2.
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140/91-Customs
dated the 22nd October 1991
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After
paragraph 2 and before Explanation below that paragraph, the following
paragraph shall be inserted, namely: -
"3.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent
export oriented undertaking or units in Export Processing Zone or Software
Technology Park or Electronic Hardware Technology Park or Special Economic
Zone, the surplus power generated in its diesel generating sets or captive
power plant subject to fulfilment of such conditions as may be specified
by the Assistant Commissioner or Deputy Commissioner of Customs on this
behalf, the Assistant Commissioner or Deputy Commissioner of Customs may
allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent. export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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3.
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95/93-Customs
dated the 2nd March 1993
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After
paragraph 2 and before Explanation below that paragraph, the following
paragraph shall be inserted, namely: -
"3.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent
export oriented undertaking or units in Export Processing Zone or Software
Technology Park or Electronic Hardware Technology Park or Special Economic
Zone, the surplus power generated in its diesel generating sets or captive
power plant subject to fulfilment of such conditions as may be specified
by the Assistant Commissioner or Deputy Commissioner of Customs on this
behalf, the Assistant Commissioner or Deputy Commissioner of Customs may
allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent. export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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4.
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96/93-Customs
dated the 2nd March 1993
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After
paragraph 1 and before Explanation below that paragraph, the following
paragraph shall be inserted, namely: -
"2.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per
cent. export oriented undertaking or units in Export Processing Zone or
Software Technology Park or Electronic Hardware Technology Park or Special
Economic Zone, the surplus power generated in its diesel generating sets
or captive power plant subject to fulfilment of such conditions as may be
specified by the Assistant Commissioner or Deputy Commissioner of Customs
on this behalf, the Assistant Commissioner or Deputy Commissioner of
Customs may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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5.
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133/94-Customs
dated the 22nd June 1994
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After
paragraph 4 and the Explanation thereto, the following paragraph
shall be inserted, namely: -
"4A.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent
export oriented undertaking or units in Export Processing Zone or Software
Technology Park or Electronic Hardware Technology Park or Special Economic
Zone, the surplus power generated in its diesel generating sets or captive
power plant subject to fulfilment of such conditions as may be specified
by the Assistant Commissioner or Deputy Commissioner of Customs on this
behalf, the Assistant Commissioner or Deputy Commissioner of Customs may
allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent. export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export."
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6.
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53/97-Customs
dated the 3rd June 1997
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After
paragraph 3A, the following paragraph shall be inserted, namely: -
"3B.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per cent
export oriented undertaking or units in Export Processing Zone or Software
Technology Park or Electronic Hardware Technology Park or Special Economic
Zone, the surplus power generated in its diesel generating sets or captive
power plant subject to fulfilment of such conditions as may be specified
by the Assistant Commissioner or Deputy Commissioner of Customs on this
behalf, the Assistant Commissioner or Deputy Commissioner of Customs may
allow the unit
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
said Board;
(ii) to
transfer such surplus power to other hundred per cent. export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board, for the purpose of calculation of Net Foreign Exchange
earning as a Percentage of Export."
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7.
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137/2000-Customs
dated the 19th October 2000.
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In
the said notification, -
(a)
in the opening paragraph, in condition (5), in clause (viii), for the
words "on payment of duty", the words, figures and letters
"on payment of duty as specified in the notification of the
Government of India, Ministry of Finance, Department of Revenue
No.80/97-Customs, dated the 21st October, 1997�, shall be
substituted;
(b)
after paragraph 7 and before Explanation below that paragraph, the
following paragraph shall be inserted, namely: -
"8.
Without prejudice to other provisions of this notification, where the
Assistant Commissioner or Deputy Commissioner of Customs is satisfied that
the unit, which has been permitted by the concerned State Electricity
Board in this behalf, has been permitted by Development Commissioner to
sell into Domestic Tariff Area (DTA) or transfer to other hundred per
cent. export oriented undertaking or units in Export Processing Zone or
Software Technology Park or Electronic Hardware Technology Park or Special
Economic Zone, the surplus power generated in its diesel generating sets
or captive power plant subject to fulfilment of such conditions as may be
specified by the Assistant Commissioner or Deputy Commissioner of Customs
on this behalf, the Assistant Commissioner or Deputy Commissioner of
Customs may allow the unit-
(i) to
sell such surplus power in Domestic Tariff Area on payment of an amount
equal to the duty leviable on consumables and raw materials but for the
exemption of duty thereon, used for generation of each unit of power so
sold in the Domestic Tariff Area on the basis of norms approved by the
Board of Approvals appointed by the notification of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce,
number 14/1/2001-EPZ dated 7th August, 2001;
(ii) to
transfer such surplus power to other hundred per cent export oriented
undertaking or unit in Export Processing Zone or Software Technology Park
or Electronic Hardware Technology Park or Special Economic Zone without
payment of duty:
Provided
that both supplying and receiving unit shall maintain account for the
quantity of consumables and raw materials used in generation of each unit
of power so transferred as quantified on the basis of norms approved by
the said Board of Approval, for the purpose of calculation of Net Foreign
Exchange earning as a Percentage of Export.".
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