GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 28th July, 2010
Notification No. 31/2010-Central Excise
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 5A
of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following amendment in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue),
No. 6/2006-Central Excise, dated
the 1st March, 2006, published in the Gazette of India, Extraordinary vide
number G.S.R. 96(E) dated 1st March, 2006, namely:-
In the said notification, in the Annexure, for condition No. 28 and the entries
relating thereto, the following shall be substituted, namely:-
| Condition No.
|
Conditions |
| 28. |
(a) such goods are exempted from the duties of customs leviable under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into
India;
(b) an officer not below the rank of Chief engineer in the Central Electricity
Authority certifies that the said goods are required for the setting up of the
said mega power project under Government of India initiative, indicating the
quantity, description, and specification thereof; and
(c) the Chief executive officer of the project furnishes an undertaking to the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, having jurisdiction, to the effect that –
i. the said goods will be used only in the said project and not for any other
use; and
ii. in the event of non compliance of sub-clause (i) above, the project
developer will pay the duty which would have been leviable at the time of
clearance of goods, but for this exemption. |
(KSVV Prasad)
Under Secretary to the Government of India
[F. No. 354/59/2010- TRU]
Note: The principal notification No. 6/2006-Central Excise dated the 1st March,
2006, published in the Gazette of India, Extraordinary, vide number G.S.R.
96(E), dated the 1st March, 2006 was last amended vide notification
No.
25/2010-Central Excise, dated the 7th May, 2010, published vide number G.S.R.
390(E), dated the 7th May, 2010.