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Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding. - Customs - F. No. 354/291/2011-TRU

Extract

..... Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi dated 15-12-2011 Subject : Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding. A representation has been received from Trade seeking clarification on whether customs duty .....

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Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding. - Customs

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..... be chargeable on a pro-rata basis in the same ratio as the ratio between imported and domestic coal in the mixture. For example, if a unit uses a mixture of 7 metric tonnes of imported coal and 3 metric tonnes of domestic coal (during a period for which the payment if due), it would be required to pay 70 per cent of the rate prescribed for units using imported coal. 3. The above position may be brought to the notice of Commissioners under your charge so that pending disputes, if any, may be .....

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Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding. - Customs

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