https://www.taxtmi.com/caselaws?id=122233 Sl. No. 18 of Notification No. 205/88-CE was construed to extend exemption to imported raw material used in manufacturing solar photovoltaic modules and panels, not merely to parts captively consumed in the factory of production of such parts. The narrower reading adopted below was considered inconsistent with the language and object of the notification. The provision was read in light of the policy to reduce the cost of non-conventional energy devices by granting duty relief on inputs and parts used in their manufacture, and imported EVA film sheet was treated as covered. en-us Mon, 19 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 15:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122233 Sl. No. 18 of Notification No. 205/88-CE was construed to extend exemption to imported raw material used in manufacturing solar photovoltaic modules and panels, not merely to parts captively consumed in the factory of production of such parts. The narrower reading adopted below was considered inconsistent with the language and object of the notification. The provision was read in light of the policy to reduce the cost of non-conventional energy devices by granting duty relief on inputs and parts used in their manufacture, and imported EVA film sheet was treated as covered. Case-Laws Customs Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122233