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Issues: Whether a solar power plant set up by a private undertaking is eligible for import of goods at concessional duty under Heading 9801 00 13 of the First Schedule to the Customs Tariff Act, 1975 read with the Project Import Regulations, 1986.
Analysis: Heading 9801 applies only to goods imported in accordance with the regulations made under section 157 of the Customs Act, 1962, and the Project Import Regulations, 1986 require compliance with the contractual registration and sponsoring authority mechanism. The amendment made by Notification No. 54/2022-Customs expressly substituted the words in Sl. Nos. 2 and 3 of the table to exclude solar power plants and solar power projects. The contention that such projects could still fall under Sl. No. 4 was rejected as inconsistent with the structure of the table and the scheme of the regulations. The clarification in the Finance Bill materials did not enlarge the scope of the notification or the regulations, and the solar power project was held not to be covered within the project import scheme.
Conclusion: Solar power plants and the machinery and raw materials required for setting them up are not eligible for concessional assessment under Heading 9801 read with the Project Import Regulations, 1986.
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