In re Emmvee Energy Private Limited (CAAR Mumbai)
The Customs Authority for Advance Ruling, Mumbai examined an application filed by an Indian company engaged in manufacturing solar photovoltaic modules, seeking an advance ruling on eligibility for customs duty exemption under Serial No. 18/18A of Notification No. 25/1999-Customs dated 28.02.1999. The application related to the import of “EPE encapsulant (EVA+POE+EVA)” classified under Customs Tariff Item 39201099, intended for use in manufacturing solar PV modules. The applicant contended that the product, though a three-layer encapsulant consisting of two layers of Ethylene Vinyl Acetate (EVA) and a core layer of Polyolefin Elastomer (POE), should be treated on par with EVA sheets traditionally used in the solar industry and therefore be eligible for exemption.
The applicant submitted that the advance ruling application was maintainable as no proceedings were pending or decided against it at the time of filing. It argued that summons issued by the Special Intelligence and Investigation Branch (SIIB) and a subsequent seizure memo were investigative in nature and did not constitute “pending proceedings” under Section 28-I(2) of the Customs Act, 1962. It was also contended that the seizure memo was issued after the filing of the advance ruling application and that the seized goods were released provisionally, indicating that no adjudicatory proceedings had commenced.
