TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 917
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....ming the exemption under Serial No.587 of Notification No. 050/2017-cus. The Customs Department took the view that these are not Solar lanterns and classified the same under CET 85131090 and denied the exemption Notification benefit. Being aggrieved, the Respondent has filed their Appeal before Commissioner (Appeals). The Commissioner (Appeals) after verifying the documents before him, has given the following findings:- "37. On the first issue, I find that item nos. 1,2 & 4 of invoice no. 281; item nos, 1 to 6 of invoice no. 282 ; and item nos. 1 & 2 of invoice no. 283 were broadly declared as Solar LED (Rechargeable) Lantern or Solar Mini LED rechargeable light having different models. It is reported by the Shed officials that the goods ....
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....26 dt. 21/02/2014, the department has accepted the classification. (viii) E-retailers like Amazon, Flipkart etc. also sell solar lanterns without solar panels. (ix) Solar lanterns mainly use electrical power from solar energy through solar panel. This gives them classification under CTH 94055040. (x) However, since these lanterns are also capable of charging by household electric supply they are also classifiable under CTH 85131090. (xi) Therefore in such situations, the General Rules for the Interpretation of Import Tariff is to be applied. As per sub-rule (a) of Rule 3, classification under CTH 94055040 is correct as the goods are solar lanterns. Even if the same is not applicable then by virtue of subrule (C) of Rule 3 which ....
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....ng Authority that these five orders were accepted under National Litigation Policy (involvement below monetary limit), therefore reference cannot be drawn from those orders. I find that after insertion of Section 131BA of the Customs Act, 1962 such orders do not have any precedence. However, I hold that such restrictions not applicable for any appellate forum, if department failed to demonstrate that fact and circumstances are different from in present case or any argument is put forward. I find that no such fresh argument has been advanced by the department. Moreover, the findings on the earlier occasions as enumerated in para-37.1.1 above are also applicable in this case. I also hold that AC charging facility shall have no impact on the c....
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....hat the Revenue has not come out with any adverse Test Report/Ground that the lanterns do not have any facility to charge them through solar panels by using such USB ports. The very fact that the USB Port has been specifically given in the lanterns showing that they are for "Solar charging" clarifies that the product is classified under Chapter "94055040". 3. The Learned Counsel relies on the case law of Aura Solar Products Pvt. Ltd. Vs. Commr. of Central Excise, Pune-III-2021 (44) G.S.T.L. 82 (Tri.- Mumbai). 4. The Learned AR appearing for the Appellant Revenue reiterated the findings of the assessing officer and prays that the present Appeal may be allowed. 5. Heard both sides and perused the documents placed before us. 6. On going th....
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....harged with the solar power normally but in emergency or non-availability of solar power the same can be recharged by using the normal power source with a suitable adapter. For classifying the one of two lamps in the package Revenue has relied on the fact that it can be charged with the normal power supply using suitable adapters. While doing so they ignore the fact that the technical opinion given by the IIT Professor clearly states that the normal mode of charging the batteries in the lamps will be solar power only. Further it is not even the case of Revenue that the package was being cleared with a suitable adapter to charge the batteries using normal power supply. In our view the technical opinion furnished by the Revenue is clear and l....