09 January 2012
A client proposes to engage in manufacture of encapsulant films -which are used in manufacturing solar cells. as per List 5, excise duty on solar photovoltaic cell is NIL. does that mean encapsulant films are also subject to NIL rate of duty : http://www.cbec.gov.in/excise/cx-act/notfns-2k6/cex0606.pdf the link contains provisions of rate of duty applicable. Pls advise.
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