COMMISSIONER OF CUSTOMS Vs. RES PHOTOVOLTAICS LTD.

JUDGEMENT

(1.) In this appeal, the Revenue challenges the extension of benefit of Notification No. 36/96 at Sl. No. 152(c) of the table annexed thereto claimed by the respondents herein on the ground that the notification covers solar cells and modules and photovoltaic systems for the manufacture of photovoltaic applications while the imported goods have been found to be only parts of photovoltaic systems.

(2.) We have heard learned Senior Standing Counsel for the Revenue. None appears for the respondents in spite of notice.

(3.) Both the authorities below have found that the goods are parts of photovoltaic systems. This being the factual position, in the face of clear language of the notification which covers only complete photovoltaic systems and not parts thereof, we agree with the revenue that the lower appellate authority has wrongly extended the benefit of the notification to the imported items. We, therefore, set aside the impugned order and allow the appeal.