Solar Inverter Import Alone Ineligible for Custom Duty Exemption: Kerala HC

Solgen Energy Pvt. Ltd Vs Commissioner of Customs (Kerala High Court) Kerala High Court has affirmed a decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruling that inverter units imported without accompanying photo-voltaic cells are not eligible for customs duty exemption under Notification No. 12/2012 CE dated March 17, 2012. The judgment, delivered in the appeals filed by Solgen Energy Pvt. Ltd., reinforces the requirement that the imported goods must constitute a complete “Solar Power Generating System” to qualify for the exemption. Solgen Energy Pvt....