https://www.taxtmi.com/circulars?id=59299 Classification of imported solar panels and modules turns on whether incorporated elements control the direction of current or merely protect cells. Bypass diodes divert current around shaded cell strings and thus modules with bypass diodes are classifiable as parts; blocking diodes prevent reverse power flow by controlling current direction and thus modules with blocking diodes, or with both types, are classifiable as machinery. en-us Wed, 11 Apr 2018 00:00:00 +0530 Wed, 23 Jan 2019 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59299 Classification of imported solar panels and modules turns on whether incorporated elements control the direction of current or merely protect cells. Bypass diodes divert current around shaded cell strings and thus modules with bypass diodes are classifiable as parts; blocking diodes prevent reverse power flow by controlling current direction and thus modules with blocking diodes, or with both types, are classifiable as machinery. Circulars Customs Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59299