TaxTMI 
TaxTMI 
Clarification regarding classification of Solar Panel/ModuIe equipped with Elements regarding.
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.... North Block, New Delhi Dated: 06.04.2018 To, All Principal Chief Commissioner Of Customs/ Principal Chief Commissioner of Customs & Central Excise/ Principal Director General, All Chief Commissioner of Customs/ All Chief Commissioner of Customs & Central Excise/ Director General, All Principal Commissioner of Customs/Customs (Preventive), All Commissioner of Customs/ Customs ....
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....sp; Solar panel/module without element is classifiable under CTH 8541. 2. In this regard, Board has further received representations from the trade regarding classification of solar modules/panels equipped with bypass diodes. The trade is of the view that the function of the bypass diodes in the module is to protect the solar modules/panels at the time of shading of solar cell....
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....r more cells receive much lower solar radiation than the rest of the array (as when the suns rays are temporarily blocked by a tree limb or other article producing shade). Under normal conditions with no shading, every cell on the module will generate power and the bypass diode will be inactive as it will remain in reverse bias position. However, if part of the module becomes shaded (e.g. by a lea....
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.... blocking diodes are usually attached in a series to the final output of the solar panel or module, and control the aggregate output (for example, preventing a reverse power flow from a connected electric accumulator). Therefore, the function of blocking diodes is to prevent a reverse power flow from connected devices. Since the blocking diode blocks the current in the opposite direction, which ca....