Ministry : Ministry of Railways (North Western Railway)

Part II-Section 3-Sub-Section (ii)

Subject : Extra Ordinary

Overview [Gazette Notification on Nuclear Power Import Duty Exemption]

This is an Extraordinary Gazette of India notification issued under the Customs Act, 1962, granting a complete exemption from customs duty on imports of goods and machinery used for nuclear power generation.

Key Points

• Duty Exemption: Customs duty is waived on all goods for nuclear power generation (HS Code 8401 30 00, serial no. 227A).
• Retrospective Effect: The exemption applies retrospectively from April 1, 2019, to January 31, 2026.
• Legal Basis: Issued under Section 28A of the Customs Act, 1962, amending the prior notification (No. 45/2025-Customs).
• Authority: Notification issued by the Department of Revenue, Ministry of Finance, Government of India.

Summary

This notification removes customs duties on imports related to nuclear power generation, retroactive to 2019, formalizing an established practice. It aims to reduce costs for the nuclear energy sector and signals continued government support for nuclear power infrastructure development in India.