Solar Panel without Motor Classified under HS 8541 (Active Components) with Motor at 8501 (Motors)

[Jawaharlal Nehru Customs House Public Notice No. 135 dated 29^th September 2016]

Sub: - Classification of Solar Panel.

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.

F.NO. S/26-Misc-330/2016 Gr.-VA, NS- V