Power Plants - 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.

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13th September, 2005 F.No 460/44/2005- Cus.V Government of India Ministry of Finance Department of Revenue Tax Research Unit Sub: 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. (R. Saroop) Director (TRU)

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