TMI BlogSeeks to prescribe effective rate of duty on goods specified in the notificationX X X X Extracts X X X X X X X X Extracts X X X X ..... f the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,- (a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act as is in excess of the additional duty rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s carried out by the C2-C3 Plant of M/s Oil and Natural Gas Corporation Limited, located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit): Provided that no exemption shall be available if exemption has been claimed on the quantity of LNG/NG other than the quantity which has been consumed for the authorised operation in the SEZ unit. Nil Nil - 8. 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) Nil Nil 2 9. 2711 11 00, 2711 21 00 Liquefied natural gas (LNG) and Natural gas (NG), when imported for gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) of the said Table is ad valorem rate, unless otherwise specified; (ii) - appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , for the time being in force; (iii) - appearing in column (5) means additional duty equal to duty of excise leviable on the goods as per the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) read with any other notifications issued under sub-section (1) of section 5A of the said Central Excise Act , for the time being in force. ANNEXURE Conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods but for the exemption contained therein and the duty levied at the time of import, to the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be; (b) the importer produces a certificate from the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, of the generating company within a period of twelve months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow, to the effect that the said Liquefied natural gas (LNG) and natural gas (NG) so imported and supplied has been utilised for generating and supplying electrical energy by the said generating company; (c) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) petroleum crude Re 1 per tonne - - ] 5. Omitted vide Notification No. 06/2022-Customs dated 01-02-2022 w.e.f. 01-05-2022 before it was read as 1A. 2709 00 90 All goods Nil - - ] 2. 2710 Motor spirit commonly known as petrol 2.5% - - 3. 2710 High speed diesel (HSD) 2.5% - - 4. 3 [ 2710 19 39 ] All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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