TaxTMI 
TaxTMI 
Good Morning Sir,
Excise Duty on solar lamp is exempt from 12.5% to Nil. Please confirm the Notification & Tariff Heading No of the same.
Thanks & Regards
Maya karpe
Excise Duty on Solar lamp exempt from 12.5% to Nil
03 May 2016 
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Excise duty exemption on solar lanterns and lamps clarified; tariff classification indicated and scope for small systems questioned.
Nil excise duty applies to specified non-conventional energy devices listed in the notification schedule; the List entry formerly described as Solar lantern was amended to Solar lantern or Solar lamp, reflecting a clarificatory terminology change and maintaining Nil duty. The noted tariff classification for such lighting items is 9405 50 40. Questions persist whether small integrated solar lighting systems without a clear statutory definition of "lantern/lamp" fall within the exemption, creating scope uncertainty for market participants. (AI Summary)
Nil excise duty applies to specified non-conventional energy devices listed in the notification schedule; the List entry formerly described as Solar lantern was amended to Solar lantern or Solar lamp, reflecting a clarificatory terminology change and maintaining Nil duty. The noted tariff classification for such lighting items is 9405 50 40. Questions persist whether small integrated solar lighting systems without a clear statutory definition of "lantern/lamp" fall within the exemption, creating scope uncertainty for market participants. (AI Summary)