For Power project, other than solar power plant or solar power project
Power project machinery, equipment and components (non-solar)
HSN 9801 00 13 covers all items of machinery, instruments, apparatus, control gear, transmission equipment, auxiliary equipment, components, and raw materials required for the initial setting-up or substantial expansion of a non-solar power project, assessed under the Project Imports Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs (CBIC). The contract for such imports must be registered with the Proper Officer at the port of import under Rule 5 of the Project Import Regulations, 1986 before clearance is granted.
- Registered contract from CBIC
- Project Import declaration to CBIC
- 1Register the contract — or any amendment thereof — with the Proper Officer at the port of import before the bill of entry is filed. Registration is the threshold requirement under Rule 5 of the Project Import Regulations, 1986; an unregistered contract disqualifies the consignment from project-import assessment.Rule 5 of the Project Import Regulations, 1986
- 2File the bill of entry under Chapter 98 citing HSN 9801 00 13, ensuring each item in the consignment is covered by the registered contract and falls within the scope of machinery, components, or raw materials required for the initial setting-up or substantial expansion of the notified non-solar power project.Project Import Regulations, 1986 · Chapter 98, ITC (HS)
The most common error on this tariff line is importing goods under a contract amendment that has not been separately registered with the Proper Officer before the amended consignment arrives at port. An unregistered amendment is treated as a new, unregistered contract, exposing the consignment to re-assessment at the ordinary tariff rate rather than the project-import rate, with consequential short-levy demands, detention, and demurrage pending regularisation.