TaxTMI 
TaxTMI 
2022 (7) TMI 1495
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....pplicant, being a private undertaking and engaged in setting up of solar power plants is eligible to import goods at concessional rate of duty under sub-heading 98010013 of the first schedule to the Customs Tariff Act, 1975 (51 of 1975) read with project Import Regulations, 1986 subject to fulfilment of conditions prescribed therein?' 2. The applicant is engaged in the business of setting up of solar power plants and generation of electricity for sale. The applicant seeks to import various equipment and raw materials such as solar cells, solar modules, solar panels, solar glass, aluminium frames etc. The applicant is planning to setup solar power plants in the state of Maharashtra with a view to boost the investments in the region. F....
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....edural aspects for claiming assessment under heading 9801. Clause 4 of the said regulations lays down that assessment under the heading 9801 shall be available only to those goods which are imported against one or more specific contracts, which have been registered with the jurisdictional custom house in the manner specified in clause 5. Clause 5 of the said regulations provides for the procedural protocols of registration of contracts, and the salient procedural requirements are prior intimation to the proper officer at the intended port of import, specification of details like the project location, description of the articles to be manufactured, produced, mined or explored; the installed or designed capacity of the plant or project etc. T....
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....r plant/transmission project which is eligible for concessional rate of customs duty under notification no. 230/1986-Cus., dated 03.04.1986, as amended. From the application for advance ruling it appears that the applicant's concerns are two fold, one - whether a private sector project would be entitled for project import benefits, and two - whether a solar power project falls within the ambit of a power plant/transmission project. 9. The applicant contends that neither the heading 9801 nor the project import regulations place any restriction on who should set up projects and that projects by any public sector undertaking, government entity or any private sector undertaking would be eligible for benefit subject to fulfilment of presc....
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....ed together into "arrays" (an ordered series) and placed in large outdoor spaces. The solar cells, which are also referred to as photovoltaic cells, absorb sunlight during daylight hours; b) Within each solar cell is a thin semiconductor wafer made from two layers of silicon, one layer is positively charged and the other negatively charged, forming an electric field. When light energy from the sun strikes a photovoltaic solar cell it energizes the cell and causes electrons to come loose from atoms within the semiconductor wafer. Those loose electrons are set into motion by the electric field surrounding the wafer and this motion creates an electrical current; c) The solar panels work efficiently to transform sunlight into ....