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

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....Instruction No.13/2022-Customs F.No. 473/03/2022-LC Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** Room No 227-A, North Block New Delhi, July 09, 2022 To, All Pr. Chief Commissioners/Chief Commissioners, under CBIC All Pr. Directors General/Directors General, under CBIC All Pr. Commissioners/Commis....

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.... convey that a reading of section 65 shows that in relation to any particular goods, resulting from the operations, they can either be removed from warehouse for export or for home consumption. In respect of applications of the type referred in para 1 above, the resultant electricity is identical whether it be removed for home consumption or for export. In Manufacture and Other Operations in Wareh....

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.... of goods, their manner of transport or storage, may exempt a class of goods from any of the provisions of the MOOWR 2019. Neither this power has been exercised by Board to exempt goods in the nature of electricity from any of the provisions of MOOWR 2019, nor separate regulations relating to removal of electricity have been issued. 4. Incidentally, it may also be noted that the resulting elect....