Import Of Inverter Component Without Photo-Voltaic Cell Not Eligible For Customs Duty Exemption: Kerala High Court

The Kerala High Court ruled that the import of an inverter component without a photo-voltaic cell is not eligible for customs duty exemption. The court clarified that for the exemption to apply, the imported item must constitute a complete photo-voltaic system or a specific component clearly designed for such a system, including the cell. This decision provides clarity on the interpretation of customs duty exemptions for renewable energy components. It underscores the importance of strict adherence to the classification and composition requirements specified in exemption notifications, ensuring that benefits are granted only to eligible imports.