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of <h1>Appellate tribunal rules Notification No. 36/96 applies to complete photovoltaic systems, not parts. /96</h1> The appellate tribunal allowed the Revenue's challenge regarding the extension of benefits under Notification No. 36/96 to imported goods as parts of ... Photovoltaic systems - Parts of - Customs exemption The Revenue challenged the extension of benefit of Notification No. 36/96 to imported goods found to be parts of photovoltaic systems. The appellate tribunal agreed with the Revenue, stating that the notification covers only complete photovoltaic systems, not parts. The impugned order was set aside, and the appeal was allowed.
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