Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962
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Warehousing of electricity impermissible under MOOWR; permissions for solar-generated electricity must be reviewed and halted. Permissions under section 65 permitting warehousing of imported solar panels and related capital goods to generate electricity are inconsistent with MOOWR 2019 because electricity cannot have a one-time-lock affixed nor be ordinarily deposited in a warehouse; the Board has not exempted electricity nor issued separate removal provisions, therefore such permissions must be reviewed and no further permissions granted under section 65.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warehousing of electricity impermissible under MOOWR; permissions for solar-generated electricity must be reviewed and halted.
Permissions under section 65 permitting warehousing of imported solar panels and related capital goods to generate electricity are inconsistent with MOOWR 2019 because electricity cannot have a one-time-lock affixed nor be ordinarily deposited in a warehouse; the Board has not exempted electricity nor issued separate removal provisions, therefore such permissions must be reviewed and no further permissions granted under section 65.
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