Classification of Solar Panel-reg. - Customs - 135/2016

OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS(NS-V) MUMBAI ZONE -II, JAWAHARLAL NEHRU CUSTOM HOUSE NHAVA SHEVA, - NSV, GROUP VA DIST- RAIGAD, MAHARASHTRA 400707 F.NO. S/26-Misc-330/2016 Gr.-VA, NS- V Dated: -29.09.2016 PUBLIC NOTICE No. 135/2016 Sub: - Classification of Solar Panel-reg. A dispute has recently arisen regarding the classification of Solar Panel with Diode or other current regulating equipment s/elements under Customs Tariff Heading (CTH) 8541 as against 8501. Therefore, a reference was made to the CBEC. CBEC, vide Letter dated 22.09.2016, has issued a clarification on classification in this regard. Accordingly it is informed that; 1. If the solar panel/module is equipped with elements and these elements supply the power to an external load i.e. motor, an electrolyser etc. then the solar panel/module is classifiable under CTH 8501. 2. However, if the solar panel/module is equipped with elements but these elements do not supply the power to an external load i.e. a motor, an electrolyser etc. then the solar panel/module is classifiable under CTH 8541. Accordingly, all the Importers/Customs Brokers are advised to classify the goods on the basis of aforesaid clarification. Difficulties, if any may be brought to the notice of the undersigned. Sd/- (Vijay Singh Chauhan) Commissioner of Customs NS-V, JNCH.