Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
Import of Solar Inverters Without Photovoltaic Cells Not Eligible for Exemption Under Notification: Kerala HC
Civil LawExcise, VAT & Custom
The Kerala High Court ruled that solar inverters imported without photovoltaic (PV) cells do not qualify for customs duty exemption under Notification No. 12/2012-Central Excise. The court held that the exemption applies only when a complete solar power generating system, including both inverters and PV cells, is imported. The decision was based on the interpretation that the notification's intent was to promote complete solar systems, not individual components.
