Case Law Details
In re Green Infra Clean Wind Power Limited (CAAR Delhi)
M/s. Green Infra Clean Wind Power Limited, 5th Floor, Tower-C, Building No. 8, DLF Cyber city, Gurgaon-122002, Haryana, a company having PAN AAJCG7352B (applicant, in short), has filed an application dated 26.09.2022 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was received in the Secretariat of CAAR, New Delhi on 27.09.2022. The application was accordingly registered under serial No. 25/2022-Delhi dated 27.09.2022.
2. The applicant has stated in the application for advance ruling that, they intend to import various equipment’s and raw materials such as PV Modules, PV Cells, Inverter, Solar Cable, Power Cable, Transformers, Aluminum Frame, Solar Glass, Steel Structure, etc, for setting up of solar power plants; as per Chapter Heading 9801 00 13 of First Schedule to Customs Tariff Act, 1975,import of machinery, component or raw materials, etc. required for initial setup of a unit in power project are eligible for imports at concessional rate of duty provided the same is imported in accordance with the Project Imports Regulations, 1986 (PIR, 1986, in short) made under section 157 of Customs Act, 1962 vide Notification No.230/86-Cus. dated 03.04.1986; they intend to import solar equipment’s at concessional rate of duty under above chapter heading for setting up of solar power plant in the State of Karnataka; in light of the aforesaid submissions on facts, they seek an advance ruling with regard to the question of law namely:
Whether applicant, being a private undertaking and engaged in setting up of solar power plant, is eligible to import goods at concessional rate of duty under chapter heading 9801 00 13 of the First Schedule to the Customs Tariff Act, 1975 read with Project Import Regulations, 1986 subject to fulfillment of conditions prescribed therein?
3.1 The applicant further states that, Note No. 2 to Chapter 98 of the First Schedule to the Customs Tariff Act provides that “Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 and expressions used in this heading shall have the meaning assigned to them in the said regulations”; Subheading 9801 00 13 covers “All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified POWER PROJECT”.
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