“Solar Cells whether or not assembled in modules or panels” classifiable under Tariff Heading 8541 and Tariff Item 85414011 of the Customs Tariff Act, 1975. Solar Cells are also known as Photovoltaic Cells in the market parlance. Photovoltaic technology enables direct conversion of sunlight into electricity at the atomic level and Solar Cells are solid state electrical devices that convert sunlight directly into electricity by the photovoltaic effect. For practical use, Solar Cells are packaged and connected into an assembly and such an assembly of Solar Cells is referred to as a Solar Panel or Solar Module. The electrical connections are made to the Solar Cells in series to achieve desired output wattage and / or in parallel to provide a desired current capability.
The Director General has considered the PUC as in the original investigation. However, it is noted that the tariff item 8541 4011 (solar cells, whether or not assembled in modules) is proposed to be split, vide the 3rd schedule of The Finance Bill 2020, into the following tariff items,
namely:
ㅇ 8541 4011- Solar Cells, not assembled
ㅇ 8541 4012- Solar Cells assembled in modules or made up into panels
It is expected that such modification will take effect shortly, within the period of investigation. Therefore, the PUC considered in this review is “Solar Cells whether or not assembled in modules or panels” classifiable under the Tariff Headings 8541 and Tariff items 85414011 & 85414012 of Chapter 85 of the Act. The Customs tariff classification is, however, indicative only and is in no way binding on the scope of the present investigation as was also mentioned in final findings dated 16th July 2018.