Benefit of Exemption - Manufacture of Tubular Plate Lead Acid ...

Central Excise

April 28, 2023

Benefit of Exemption - Manufacture of Tubular Plate Lead Acid Batteries for use in solar photovoltaic modules/ system - The Experts Opinions submitted by the Appellant clearly indicate that they are specially made Batteries to store electricity generated by solar cells and an integral part of the solar Photovoltaic Module. They have an independent function on its own and hence can be called as a ‘Device’ on its own for the purpose of the Notification 6/2006 dated 01/03/2006 and hence as per the Larger Bench decision cited the exemption can be made available to the Batteries. - AT

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