Applicability of Excise on Solar Light

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Gundurao (Querist)

20 February 2010 Dear CA Friends

Please do clarify the following, its very important and We need it asap.
One of our client manufactures LED Lights (Street Lights,Office Lights etc) which runs both on AC & DC, I am no doubt AC Lights come under Excise, but in DC lights there are Three types:
1) The DC Light is sold as it is, which can be connected to a battery or AC to DC Convertor or even a external Charge control can be fitted to use solar PV Module to Make it a Solar Lighting System, as it is sold as it is, I am of the opinion that it would attract excise.
2) Secondly DC Lights are fitted with Inhouse charge controller which is manufactured by the company itself and is sold with panel PV, which is procured from PV Manufacturer. Whether this attracts excise?
3) Thirdly, DC Lights are fitted with inhouse Charge Controller which is manufactured by the company and is sold without PV Panel.
I want to know whether the applicability of notification no 6/2006 is applicable for the second and third type. Especialy in third type as it would not be a non conventional energy generating system.
Please do clarify the above asap

regards

M Prabhakar Menon

M Prabhakar Menon (Expert)

20 February 2010 1) If the DC light is sold as it is duty as per the tarrif number will apply;
2) when fitted in panel and the panel is an identifiable product and having a seperate tariff number duty will be levied as per the corresponding tariff rate;
3) if this product has a seperate tariff number then the corresponding tariff rate will apply.

Gundurao

Gundurao (Querist)

20 February 2010 Dear Mr Prabhakar
Thanks for the reply

My question is whether Notification no 6/2006 for expemtion of duty on nonconventional energy devises is applicable for 2 & 3 type of Product as it is solely used as a nonconventional energy device

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