2017 (12) TMI 1853 - AT - Customs

Exemption from CVD - Benefit of Notification No. 12/2012-C.E., dated 17-3-2012 - imported goods described as solar inverter - whether the description solar generating system covers the goods under import i.e. solar inverter? - Revenue has filed the appeal on the main ground that the goods under import cannot be included in the heading solar power generating system for the reason that there can be multiple users for such imported goods. HELD THAT - Sl. No. 332 of the Notification grants the benefit to non-conventional energy devices or system specified in the list. From the list A, we find that SI. No. 10 of the list covers solar power generating system . The goods under import which are described as solar inverter performs the function of generating electricity when the same is exposed to sunlight, which, falls within the description of solar power generating system - there are no reason to interfere with the impugned order which is sustained. Appeal filed by the Revenue is dismissed.

Summary

Issues:
Interpretation of Notification No. 12/2012-C.E. for exemption from CVD regarding imported goods described as "solar inverter" under the heading "solar power generating system."

Analysis:
The appeal was filed by the Revenue against the Order-in-Appeal, where the respondent imported goods described as "solar inverter" and claimed exemption from CVD under Notification No. 12/2012-C.E. The dispute revolved around whether the description "solar generating system" covered the imported goods. The original authority denied the benefit, but the Commissioner (Appeals) granted it, leading to the Revenue's appeal. The main contention was that the imported goods could not be classified under "solar power generating system" due to potential multiple users and the lack of specific mention in the Notification.

The Tribunal noted that the appeal could be disposed of after dismissing the stay application. It was observed that Sl. No. 332 of the Notification provided benefits for non-conventional energy devices or systems specified in the list, including "solar power generating system." Upon reviewing the records, the Tribunal found that the goods described as "solar inverter" performed the function of generating electricity when exposed to sunlight, falling within the description of "solar power generating system." Consequently, the Tribunal upheld the impugned order, dismissing the Revenue's appeal and disposing of the stay application.

In conclusion, the Tribunal's decision was based on the interpretation of the Notification and the functionality of the imported goods. The Tribunal determined that the "solar inverter" qualified as a "solar power generating system," leading to the dismissal of the Revenue's appeal and upholding the benefit claimed by the respondent.