2017 (12) TMI 1853

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..... 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 und .....

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..... orted goods described as solar inverter and claimed the benefit of Notification No. 12/2012-C.E., dated 17-3-2012 for exemption from CVD. The Sl. No. 332 of the notification grants exemption for goods described as solar power generating system (Sl. No. 10 of the list 8 of the Notification). The dispute in the present case is whether the description solar generating system covers the goods un .....

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..... oods. Further, it has been contended that the imported items i.e. solar inverter does not find specific mention in the Notification. 4. After perusal of records, we find that the appeal itself can be disposed of. Accordingly, after dismissing the stay application, we take up the appeal for disposal. 5. Sl. No. 332 of the Notification grants the benefit to non-conventional energy devices or s .....

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