TIOL-DDT 1840 · Friday, 20 April 2012 · story 2 of 5

Customs – Duty Rates for Electrical Energy Removed from SEZs

GOVERNMENT has drastically reduced the effective rate of duty for Electrical energy (2716 00 00) removed from a Special Economic Zone into Domestic Tariff Area or non-processing areas of Special Economic Zone, using imported coal as fuel. The effective rates are as per Sl. No. 145 in the table to Notification No. 12/2012-Cus dated 17.03.2012. The old and the new rates are as:

Electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas of Special Economic Zone -

Old Rates

New rates

(a) if removed from power projects of 1000 MW and above, -

(i) using imported coal as fuel;

Rs. 100 per 1000 kwh

Rs. 30 per 1000 kwh

(ii) using domestic coal as fuel;

Nil

Rs. 30 per 1000 kwh

(iii) using domestic gas as fuel;

Rs. 110 per 1000 kwh

Rs. 120 per 1000 kwh

(b) if removed from power projects of less than 1000 MW,-

(i) using imported coal as fuel;

Rs. 40 per 1000 kwh

Nil

(ii) using domestic coal as fuel;

Nil

Nil

(iii) using domestic gas as fuel;

Rs. 60 per 1000 kwh

Rs. 60 per 1000 kwh

Notification No. , Dated: April 18, 2012

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