CBIC Stops Collection of Safeguard Duty on Solar Cells Following Orissa High Court Stay

·    Madras HC Concerns with Orissa

·    Provisional Assessment Allowed on Simple Undertaking under Sec.18 of Customs Act, 1962

[CBIC Instruction No. 12/2018-Customs dated 13 August 2018]

Subject: Safeguard duty on Solar cells whether or not assembled in modules or panels

Vide notification No. 1/2018-Customs (SG), dated the 30th July, 2018, safeguard duty has been imposed on Solar cells whether or not assembled in modules or panels falling under sub­heading 8541 or tariff item 8541 40 11 of the Customs Tariff Act, 1975 at specified rates for a period of two years.

2. In this context the undersigned has been directed to state that in compliance to the interim directions issued by the Hon’ble High Court of Orissa in Writ Petition (Civil) No. 12817 of 2018, it has been decided not to insist on payment of safeguard duty, for the time being, in terms of said notification. Accordingly, till further direction from the Board, the said goods, namely, Solar cells whether or not assembled in modules or panels would, in respect of said safeguard duty, be assessed provisionally on furnishing of simple letter of undertaking/bond by the concerned person.

3. If any difficulty is faced, the same should be brought to the notice of the Board.

F.No. 354/31/2018 — TRU(Pt)