Effective Rate 9801

Notification No. 50 /2017-Customs Dated 30/06/2017

Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the17th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 17th March, 2012, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, 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 integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the 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 of which is mentioned in the corresponding entry in column (6) of the said Table:

S.No.	Chapter or Heading or sub–heading or tariff item	Description of goods	Standard rate	Integrated Goods and Services Tax	Condition No.
¹[597.	9801	Goods required for, -
		(i) coal mining projects	Nil	-	111
		(ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects	2.5%	-	111
		(iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation)	5%	-	111
		(iv) barge mounted power plants	5%	-	111]
		Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023
^old[597.	9801	Goods required for- (i) coal mining projects; (ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects (iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) (iv) barge mounted power plants; (v) power transmission, sub-transmission or distribution projects;	Nil 2.5% 5% 5% 5%	- - - - -	- - - - -]
598.	9801	Goods required for setting up of any Mega Power Project specified in List 31, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012, that is to say, (a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or (c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause I ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	Nil	-	¹[95 and 111] ^old[95]
599.	9801	Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage –V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012. Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507 ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	2.5%	-	¹[95 and 111] ^old[95]
¹[600	9801	Goods required for, - (a) Project for LNG Regasification Plant (b) Aerial passenger ropeway project Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023	5% 5%	- -	111 111;]
^old[600.	9801	Goods required for- (a) Project for LNG Re-gasification Plant (b) Aerial passenger ropeway project	5% 5%	- -	- -]
601.	9801	All goods ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	5%	-	²[111]
602.	9801	Goods required for setting up of any Nuclear Power Project specified in List 32, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	Nil	-	¹[96 and 111] ^old[96]
603.	9801	Water Supply Projects Explanation. – Water supply projects notified under the heading 9801 against item numbers 26 and 26A of notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E), dated the 23rd July, 1996]. ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	Nil	-	²[111]
604.	9801	Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol. Explanation.- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	Nil	-	¹[97 and 111] ^old[97]
605.	9801	All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	Nil	-	¹[98 and 111] ^old[98]
606.	9801	Goods required for installation of mechanized handling systems and pallet racking systems in ‘mandis’ and warehouses for food grains, sugar and horticultural produce ²[Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023.]	5%	-	²[111]

ANNEXURE

Condition No.

Condition

95.
If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:-
(i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs;

(ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power.

(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and sixty-two months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of one hundred and fifty-six months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption:

Provided that in case of provisional Mega Power Projects , the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power

(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and

(c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.

96.

(a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy.

(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;

97. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.

98. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP).

²[111
If the goods have been imported against contracts registered on or before 30^th September, 2022 with the appropriate Custom House] in compliance with the Project Imports Regulations, 1986.]

1.Substituted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 02.02.2022]

2.Inserted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 02.02.2022]

Condition No.	Condition
95.	If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power. (a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and sixty-two months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of one hundred and fifty-six months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption: Provided that in case of provisional Mega Power Projects , the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.
96.	(a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;
97.	The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.
98.	If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP).
²[111	If the goods have been imported against contracts registered on or before 30^th September, 2022 with the appropriate Custom House] in compliance with the Project Imports Regulations, 1986.]