TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
New
Delhi, the 14th August, 2008
Notification
No. 46/2008-Central Excise
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 6/2006-Central Excise,
dated the 1st March, 2006 which was published in the Gazette of
India, Extraordinary vide number G.S.R. 96(E) of the same date, namely:-
In
the said notification,-
(A)
in the Table, after S. No. 91 and the entries relating thereto, the
following S. No. and entries shall be inserted, namely:-
|
(1)
|
(2) |
(3)
|
(4) |
(5)
|
|
“91A. |
Any
chapter |
Goods
required for setting up of an ultra mega power project based on
super-critical coal-thermal technology, with installed capacity of
3960MW or above, from which power procurement has been tied up through
tariff based competitive bidding. |
Nil |
26”; |
(B) in the Annexure, after condition No. 25 and the entries relating thereto, the following condition shall be inserted, namely:-
|
Condition No |
Conditions |
|
“26
|
If,- (a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India; (b)
an officer not below the rank of Chief Engineer in the
Central Electricity Authority certifies that the said goods are required
for the setting up of the said ultra mega power project under Government
of India initiative, indicating the quantity, description, and
specifications thereof; and (c)
the Chief executive officer of the project furnishes an
undertaking to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction,
to the effect that-
i.
the said goods will be used only in the said project and not for
any other use; and
ii.
in the event of non compliance of sub-clause (i) above, the project
developer will pay the duty which would have been leviable at the time of
clearance of goods, but for this exemption.”. |
[F.
No. 354/104/2003-TRU (Pt. II)]
(G.G.Pai)
Under
Secretary to the Government of India.
Note:
The principal notification No.6/2006-Central Excise dated the 1st
March, 2006, was published in the Gazette of India, Extraordinary, vide number
G.S.R. 96(E) of the same date and was last amended vide notification No.
40/2008-Central Excise, dated the 13th June, 2008 which was published
in the Gazette of India, Extraordinary, vide number G.S.R. 461(E) of the same
date.