TMI BlogCustoms Duty Exemption for Import of Ash Handling Systems, Water Treatment Plant and Coal Transportation Facilities etc. Required for Ultra-Mega/ Mega Power Projects under Heading 9801(Project Imports)-Clarification -Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Revenue) Tax Research Unit New Delhi, dated the 23th August, 2013 To, All Chief Commissioners of Customs. All Chief Commissioners of Customs Central Excise. All Chief Commissioners of Central Excise. All Directors General of CBEC. Sub: - Customs Duty Exemption for Import of Ash Handling Systems, Water Treatment Plant and Coal Transportation Facilities etc. Required f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant s designated boundary. 2. In this connection, representations have been received from the trade and industry that the benefit of exemption is being denied to the afore-cited goods when they are imported for setting up of ultra-mega/ mega power projects. It has been requested that, for removal of doubts, a clarification, on the lines of excise exemption, should be issued by the Ministry that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of exemption, available for ultra mega power projects, would be available for development of facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transportation, both inside and outside the power plant s designated boundary. Accordingly, an Explanation was inserted at S. Nos. 91A 91B of notification No 6/2006-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined in consultation with Ministry of Power (MoP). MoP vide letter dated 13th October, 2011 clarified that facilities such as ash disposal system including ash dyke, water intake including treatment and storage facilities and coal transport facilities are an integral part of mega power projects and therefore, customs duty should be exempted for import of these goods under the Mega Power Policy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al transport facilities required for ultra-mega/ mega power projects are eligible for customs duty exemption, notwithstanding the fact that such facilities are set up inside or outside the power plant s designated boundary. 7. Difficulties, if any, faced in the implementation of the instructions may be brought to the notice of the Ministry at an early date. Encl: As above. Yours faithfu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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