TaxTMI 
TaxTMI 
TaxTMI 
Clarification regarding classification of Solar Panel/Module equipped with Elements –regarding
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.... Subject:- Clarification regarding classification of Solar Panel/Module equipped with Elements -regarding. Attention of the Importers, Exporters, General Trade, Custom Brokers and all other stakeholders in the jurisdiction of JNCH, Nhava Sheva is invited to the Board's Instruction No. 08/2018-Customs dated 06.04.2018 regarding classification of solar panel/module equipped with elements. 2. The ....
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....ypass 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. 4. The issue has been examined by the Board with reference to the decisions of World Customs Organizations in the matter and in this r....
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....rse 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 diode, therefore, protects the shaded cells from overheating, damage by diverting the electrical current around strings with shaded....
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....ince 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 classification under CTH 8501. 5. In view of above, the Board has clarified that: a. the solar panels or modules equipped with bypass d....