https://www.taxtmi.com/caselaws?id=306596 A solar inverter imported by the respondent was examined against the exemption entry for "solar power generating system" under Notification No. 12/2012-C.E. The tribunal looked to the function of the goods and the scope of the notification for non-conventional energy devices or systems, and found that the inverter generated electricity when exposed to sunlight. On that basis, it was treated as answering the description in the exemption entry, so CVD exemption was available. The Revenue's challenge was rejected, and the order granting exemption was sustained. en-us Mon, 04 Dec 2017 00:00:00 +0530 Sat, 11 Feb 2023 09:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306596 A solar inverter imported by the respondent was examined against the exemption entry for "solar power generating system" under Notification No. 12/2012-C.E. The tribunal looked to the function of the goods and the scope of the notification for non-conventional energy devices or systems, and found that the inverter generated electricity when exposed to sunlight. On that basis, it was treated as answering the description in the exemption entry, so CVD exemption was available. The Revenue's challenge was rejected, and the order granting exemption was sustained. Case-Laws Customs Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306596