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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 52/2017 –Customs
New Delhi, the 30th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods of the description
specified in column (3) of the Table below and falling within the Chapter, heading, subheading
or tariff item of the First Schedule to the Customs Tariff 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 column (6) of the said Table:
TABLE
| Sl. No. |
Chapter or heading
or sub–heading or
tariff item |
Description of goods |
Standard Rate |
Additional duty Rate |
Condition No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1 |
2709 00 00 |
All goods |
Nil |
- |
- |
| 2 |
2710 |
Motor spirit commonly known as
petrol |
2.5% |
- |
- |
| 3 |
2710 |
High speed diesel (HSD) |
2.5% |
- |
- |
| 4 |
2710 19 20 |
All goods |
Nil |
- |
- |
| 5 |
2711 11 00 |
Liquefied natural gas (LNG) |
2.5% |
- |
- |
| 6 |
2711 11 00,
2711 21 00 |
Liquefied Natural Gas (LNG) imported for consumption in
the C2-
C3 Plant of M/s Oil and Natural Gas Corporation
Limited located in
the Dahej Special Economic Zone (hereinafter
referred to as the SEZ
unit) for the purposes of authorised
operations in the SEZ unit. |
Nil |
Nil |
1 |
| 7 |
2711 11 00,
2711 21 00 |
The remnant Liquefied Natural Gas (LNG) or Natural Gas (NG) cleared
into
the Domestic Tariff Area (DTA), after completion of the
authorised operations
carried out by the C2-C3 Plant of M/s Oil and
Natural Gas Corporation Limited,
located in the Dahej Special
Economic Zone (hereinafter referred to as the SEZ unit):
Provided
that no exemption shall be available if exemption has been claimed on
the
quantity of LNG/NG other than the quantity which has been
consumed for the authorised
operation in the SEZ unit. |
Nil |
Nil |
- |
| 8 |
2711 11 00,
2711 21 00 |
Liquefied natural gas (LNG) |
Nil |
Nil |
2 |
| 9 |
2711 11 00,
2711 21 00 |
Liquefied natural gas (LNG) and Natural gas (NG), when imported for
generation
of electrical energy by a generating company 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, for generation of 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 |
- |
2 |
| 11 |
2711 21 00 |
All goods |
5% |
- |
- |
Explanation.- For the purposes of this notification,-
(i) the rate specified in column (4) or column (5) of the said Table is ad valorem rate,
unless otherwise specified;
(ii) “-” appearing in column (4) means basic customs duty leviable on the goods as per
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other
notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), for the time being in force;
(iii) “-” appearing in column (5) means additional duty equal to duty of excise leviable on
the goods as per the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) read with
any other notifications issued under sub-section (1) of section 5A of the said Central Excise
Act, for the time being in force.
ANNEXURE
| Condition No. |
Condition |
| 1. |
If in respect of the 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 jurisdictional Specified
Officer of the SEZ
unit certifying that the quantity of LNG for which
exemption is
being 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 contract entered into by
GAIL for supply of re-gasified LNG to Pakistan
based on import of
LNG into India. |
| 3. |
If,-
(a) the importer furnishes security by way of bank
guarantee of an amount
equal to the difference between the duty
leviable on such goods but for the
exemption contained therein and
the duty levied at the time of import, to the
Deputy Commissioner or
the Assistant Commissioner of Customs, as the case may be;
(b)
the importer produces a certificate from the jurisdictional Deputy
Commissioner or
the Assistant Commissioner of Central Excise, as the
case may be, of the generating
company within a period of twelve
months from the date of import, or such extended
period not
exceeding a further period of six months as the Commissioner of Customs
may
allow, to the effect that the said Liquefied natural gas (LNG)
and natural gas (NG) so
imported and supplied has been utilised for
generating and supplying electrical energy by the
said generating
company;
(c) the importer furnishes an undertaking to pay, on
demand, in the event of his failure to
comply with any of the
aforesaid conditions, an amount equal to the difference between
the
duty leviable on such goods but for the exemption contained therein and
the duty levied
at the time of import, along with the applicable
interest thereon. |
2. This notification shall come into force with effect from the 1st day of July, 2017
[F. No. 354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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