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 https://www.taxtmi.com/circulars?id=65725 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. en-us Sat, 09 Jul 2022 00:00:00 +0530 Mon, 11 Jul 2022 10:31:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=65725 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. Circulars Customs Sat, 09 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65725