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2017 (12) TMI 1853 - CESTAT BANGALOREExemption from CVD - Benefit of Notification No. 12/2012-C.E., dated 17-3-2012 - imported goods described as "solar inverter" - whether the description "solar generating system" covers the goods under import i.e. solar inverter? - Revenue has filed the appeal on the main ground that the goods under import cannot be included in the heading "solar power generating system" for the reason that there can be multiple users for such imported goods. HELD THAT:- Sl. No. 332 of the Notification grants the benefit to non-conventional energy devices or system specified in the list. From the list A, we find that SI. No. 10 of the list covers "solar power generating system". The goods under import which are described as "solar inverter" performs the function of generating electricity when the same is exposed to sunlight, which, falls within the description of "solar power generating system" - there are no reason to interfere with the impugned order which is sustained. Appeal filed by the Revenue is dismissed.
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