Home Case Index All Cases Customs Customs + AAR Customs - 2008 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 188 - AAR - CustomsThe applicant states that it proposes to set up a “1200 MW green field integrated coal fired power plant” which would include (a) captive coal mine, (b) dedicated coal transportation facility and (c) dedicated water intake and pumping system and (d) dedicated power evacuation system. - the applicant will have to import appliances, equipments, machinery, coal mining equipment, control gear and transmission equipment and components. The applicant states that it is in the process of obtaining all necessary authorizations and permissions required by law – applicant claimed the benefit of notification no. 21/2002 customs – Held that - excepting the power evacuation system, the other three items do not fall within the scope of Entry / Sl.No.400 of Notfn.no.21 of 2002, as amended. The goods required for power evacuation/transmission system to connect the power grid will be eligible for customs duty exemption as per Entry 400.- It is made clear that the goods required for in-plant coal handling system however fall within the scope of Entry 400
|