TaxTMI 
TaxTMI 
TaxTMI 
Clarification regarding classification of Solar Panel/ModuIe equipped with Elements regarding.
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....incipal 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 (Preventive). Madam/Sir, Subject: Clarification regarding classifica....
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....garding 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 cells and not to control the direction of the current. Therefore, in their opinion, solar modules equipped with bypass diode merits classification under Heading 8541. 3. The ....
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....ns 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 leaf or an object), the shaded cells will cease to generate power and will consume the energy produced by the active cells. As a result, the shaded cells would overheat and deteriorate. Bypass dio....
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.... 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 can be considered as a control of the direction of the current as mentioned in the Explanatory Note to heading 85.01, therefore, solar modules/panels equipped with blocking diode merits classificat....