Electricity Clearance from SEZ to DTA Outside ‘Import/Export’ Scope: CAAR rejects application

In re Rain CII Carbon (Vizag) Limited (CAAR Mumbai) Customs Authority for Advance Ruling (CAAR) in Mumbai has rejected an application filed by M/s. Rain CII Carbon (Vizag) Limited, seeking an advance ruling on the customs duty payable on electricity generated as a by-product in its Special Economic Zone (SEZ) unit and transferred to the Domestic Tariff Area (DTA). The rejection was primarily based on the determination that the activity of transferring this electricity does not fall under the definitions of “import” or “export” as per the relevant customs and SEZ laws, t...