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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 30/ 2010-Customs
New Delhi, the 27th February, 2010
Seeks to provide concessional customs duty of 5% on all equipments ,
instruments etc. required for initial setting up of Solar Power Project or
facility.
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 all items
of machinery, including prime movers, instruments, apparatus and appliances,
control gear and transmission equipment and auxiliary equipment (including those
required for testing and quality control) and components, required for the
initial setting up of a solar power generation project or facility, when
imported into India, from so much of the duty of customs leviable thereon which
is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
as is in excess of 5% AD VALOREM, subject to the following conditions, namely:-
- the importer produces to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, a certificate, from an officer not
below the rank of a Deputy Secretary to the Government of India in the Ministry
of New and Renewable Energy to the effect that the goods are required for
initial setting up of a project or facility for the generation of power using
solar energy and the said officer recommends the grant of this exemption; and
- the importer furnishes an undertaking to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, that such imported
goods will be used for the purpose specified and in the event of his failure to
comply with this condition, he shall be liable to pay, in respect of such goods
as is not proved to have been so used, an amount equal to the differenc e
between the duty leviable on such goods but for the exemption under this
notification and that already paid at the time of importation.
[F. No. 334/1/2010-TRU]
(Prashant kumar)
Under Secretary to the Government of India
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