Please tell me the procedure to supplies made for setting up of solar power generation projects or facilities as per clause (viii) of sub rule (6) of Rule 6 of Cenvat Credit Rules 2004
11 July 2013
all goods which are exempt 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 sub-section (1) of section 3 of the said Customs Tariff Act when imported into India and are supplied,—
(a) against International Competitive Bidding; or
(b) to a power project from which power supply has been tied up through tariff based competitive bidding; or
(c) to a power project awarded to a developer through tariff based competitive bidding,
in terms of notification No. 6/2006-Central Excise, dated the 1st March, 2006.
in view of above, HIRE an CHA & cha when filed the bill of entry mentioned the said exemption notification then Goods will be Now import.