Customs and excise duty exemption machinery, apparatus and appliances and components, required for initial setting up of a power project using non-conventional materials - Clarification regarding - Customs - F. No. 460/44/2005-Cus.V

Letter F. No. 460/44/2005-Cus.V Dated 13-9-2005 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Customs and excise duty exemption machinery, apparatus and appliances and components, required for initial setting up of a power project using non-conventional materials - Clarification regarding. Notification Nos. 81/2005-Customs and 33/2005-Central Excise, both dated the 8th September, 2005, have been issued so as to allow concessional customs duty of 5% and full exemption from excise duty, respectively, on machinery, apparatus and appliances and components, required for initial setting up of a power project using specified non-conventional materials. The above exemptions are subject to certification by the Ministry of Non-conventional Energy Sources. 2. Imports of the above-mentioned goods, will also be eligible for exemption from the additional duty of customs (CVD), imposed under Section 3 of the Customs Tariff Act, 1975, in view of the above-mentioned excise duty exemption, provided the importer produces the requisite certificate from the Ministry of Non-Conventional Energy Sources.