Central Excise Exemption to Round copper wire or flat copper wire for solar photovoltaic cells or modules
AS per Sl. No. 215A of Notification No. 12/2012-CE, dated 17.03.2012, Round copper wire or flat copper wire for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules are exempted
If, before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Electronics and Information Technology (DeitY) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose.
Now this condition is changed to:
Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
Notification No. , Dated: September 02 2016