Home Case Index All Cases Customs Customs + AAR Customs - 2022 (11) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1418 - AUTHORITY FOR ADVANCE RULING CUSTOMS, NEW DELHIClassification of goods proposed to be imported - PV Modules, PV Cells, Inverter, Solar Cable, Power Cable, Transformers, Aluminium Frame, Solar Glass, Steel Structure, etc. for setting up of solar power plants - to be classified under Chapter Heading 9801 00 13 of First Schedule to Customs Tariff Act, 1975 or not - applicability for concessional rate of duty - HELD THAT:- The Notification No. 54/2022-Customs dated 19th October, 2022 is absolutely clear on the fact that the benefit of the PIR, 1986 cannot be extended to Solar Power Projects. The Central Board of Indirect Taxes and Customs issued Project Import (Amendment) Regulations, 2022 vide the aforesaid Notification, whereby, "In the Project Import Regulations, 1986, against Sr. No. 2, in column2, and in Sr. No. 3, in column 2, for the words 'All Power Plants and Transmission Projects', the words 'All Power Plants and Transmission Projects, other than solar power plants or solar power projects' shall be substituted". Further, vide notification No. 2/2022- Customs, dated 1st February 2022, 'New power projects' registered after 30th September 2022 under project imports will attract 7.5% BCD rate. [S. No. 1(155 to 163) and IV (vii) of notification No. 2/2022-Customs, dated 1st February 2022 read with Clause 97(b) of the Finance Bill, 2022 refers]. However, there is no mention of whether any 'Power Project' would include 'Nuclear or Solar Power' as argued in the instant case. As per the current case, the inclusion of 'Nuclear and Solar Power' do not find any mention under the term 'Power Projects' under the Notification issued in context to the Project Import Tariffs or under extant Project Import Regulations, 1986. Thus, solar power plant & transmission projects have been excluded from the purview of PIR, 1986 thereby machinery, raw material, components etc. required for setting up of solar power plants are not covered under heading 9801 read with PIR, 1986.
|