Exemption Notification

[Samir Banerjee]

Dear Sir

Please let me know, is there any exemption notification for Custom & Central Excise Duty for the manufacturer of Solar Module/Panel on Capital Goods & Raw Material and what is the correct Custom & Excise Classification.

An early expert opinion would be highly appreciated

[Mahir S]

Yes, you may refer Notification no. 12/2012 CE as amended .. The details are available therein.

[Ganeshan Kalyani]

Central Excise - Notification No. 12/2012 [CE]

[DR.MARIAPPAN GOVINDARAJAN]

You may refer Notification No.12/2012-CE as advised by the experts in which the classification for the solar module etc., are furnished.

AI Summary

Exemption for solar module manufacturers: Customs and Central Excise relief available under the applicable exemption notification; consult it for classification.
Manufacturers of solar modules and panels seeking Customs and Central Excise exemptions for capital goods and raw materials are advised to consult Notification No.12/2012-CE, as amended, which contains the applicable exemption provisions and the correct classifications for solar modules and related items to determine eligibility and tariff treatment.