Executive Summary:
This notification, issued by the Ministry of Finance, Department of Revenue, imposes a safeguard duty on the import of "Solar Cells" falling under specific tariff items of the Customs Tariff Act. This action follows recommendations from the Directorate General of Trade Remedies. The safeguard duty is valid for a period of two years, starting July 30, 2018, with rates varying over time.
Key Points / Main Content:
* **Safeguard Duty Imposition:**
* A safeguard duty is imposed on the import of "Solar Cells" (whether or not assembled in modules or panels) under heading 8541 or tariff item 8541 40 11 of the Customs Tariff Act.
* **Duty Rates and Periods:**
* July 30, 2018 to July 29, 2019: 25% ad valorem minus any applicable antidumping duty.
* July 30, 2019 to January 29, 2020: 20% ad valorem minus any applicable antidumping duty.
* January 30, 2020 to July 29, 2020: 15% ad valorem minus any applicable antidumping duty.
* **Exemptions:**
* Imports from developing countries (excluding China PR and Malaysia) as notified under notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, are exempt from this safeguard duty.
Impact Analysis:
* **Importers of Solar Cells:**
* *Impact:* Importers will incur safeguard duties, increasing the cost of importing solar cells unless they are from exempt developing countries.
* *Action Required:* Determine the origin of the solar cells and factor in the applicable safeguard duty rates for imports, considering the specified time periods.
* **Consumers/Users of Solar Cells:**
* *Impact:* Increased cost of imported solar cells may lead to higher prices for consumers and businesses utilizing solar energy solutions.
* *Action Required:* Factor potential price increases into budgets and project planning.
* **Domestic Solar Cell Manufacturers:**
* *Impact:* The safeguard duty aims to protect domestic manufacturers by making imported solar cells more expensive, thereby improving their competitiveness.
* *Action Required:* Assess the potential impact on market share and adjust production and pricing strategies accordingly.
* **Customs Authorities:**
* *Impact:* Responsible for enforcing the safeguard duty and determining the origin of imported solar cells to ascertain applicability of the duty.
* *Action Required:* Implement the notification and ensure proper assessment and collection of safeguard duties based on origin and time of import.
Key Entities Referenced
Customs Tariff Act, 1975: Indian legislation concerning customs tariffs. The notification refers to specific sections and schedules within this act.
Directorate General of Trade Remedies: An agency responsible for trade remedies, which provided findings that led to the imposition of safeguard duty.
Solar Cells: The 'subject goods' in this notification, whether assembled in modules or panels, classified under heading 8541 of the Customs Tariff Act.
Customs Tariff Identification and Assessment of Safeguard Duty Rules, 1997: Rules referenced in the notification, providing the framework for safeguard duty imposition.
Ministry of Finance: The Indian government ministry under which the Department of Revenue, which issued the notification, operates.
China PR: One of the countries specifically excluded from the developing country exemption related to the safeguard duty on solar cells.
Malaysia: One of the countries specifically excluded from the developing country exemption related to the safeguard duty on solar cells.
Department of Revenue: The department within the Ministry of Finance that issued the notification regarding safeguard duty.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 519] ubZ fnYyh] lkseokj] tqykbZ 30] 2018@ Jko.k 8] 1940
No. 519] NEW DELHI, MONDAY, JULY 30, 2018/SHRAVANA 8, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ल ी, 30 जुलाई, 2018
सससस...ंं.ंं 00001111////2222000011118888----ससससीीीीममममाााा शशशश(cid:16)(cid:16)ुु(cid:16)(cid:16)ुु कक कक ((((एएएएससससजजजजीीीी))))
ससससाााा....ककककाााा....ििििनननन.... 777711117777((((अअअअ))))....—जब(cid:1)क सीमा शु(cid:3)क टै(cid:17)रफ अिधिनयम, 1975 (1975 का 51) (एति!मन प#ात िजसे सीमा
शु(cid:3)क टै(cid:17)रफ अिधिनयम के %प म & सदं (भत (cid:1)कया गया ह)ै क, -थम अनुसूची के शीष2 8541 अथवा टै(cid:17)रफ मद 8541 40 11 के
अंतग2त “सोलर से(cid:3)स चाह ेवे मॉ9ू(cid:3)स या पैन(cid:3) स म& जोड़ ेगए ह; अथवा नह<” (एति!मन प#ात िजसे िवषयगत व=तु> के %प म &
सद(भत (cid:1)कया गया ह)ै , के आयात के मामल े म & @ यापार उपचार महािनदशे ालय न े अपने अंितम िनAकषB फा. स.ं 22/1/2018-
डीजीटीआर, (cid:1)दनाकं 16 जलु ाई, 2018, जो (cid:1)क भारत के राजपE भाग-I, खंड-1 म &(cid:1)दनाकं 16 जुलाई, 2018 को -कािशत (cid:1)कए
गए थ,े म &सीमा शु(cid:3)क टै(cid:17)रफ अिधिनयम क, -थम अनसु ूची के शीष2 8541 अथवा टै(cid:17)रफ मद 8541 40 11 के अतं ग2त आन ेवाली
िवषयगत व=तु> पर 2 वष2 के िलए रGोपाय ड्यूटी नीच ेिनHदI दर पर लगाए जान ेक, िसफा(cid:17)रश क, ह ै।
अत: अब सीमा शु(cid:3)क टै(cid:17)रफ (रGोपाय ड्यूटी क, पहचान और िनधार2 ण) िनयमावली, 1997 के िनयम 12, 14 और 17
के साथ प(cid:17)ठत सीमा शु(cid:3)क टै(cid:17)रफ अिधिनयम क, धारा 8ख क, उपधारा (1) Rारा -दS शिTय; का -योग करते Uए केVW
सरकार, @य ापार उपचार महािनदेशालय के उT िनषकषB पर िवचार करने के प#ात और परै ा 2 के -ावधान; के अधीन सीमा
शु(cid:3)क टै(cid:17)रफ अिधिनयम क, -थम अनसु ूची के शीष2 8541 अथवा टै(cid:17)रफ मद 8541 40 11 के अंतग2त आने वाली िवषयगत
व=तु>, जब वे भारत म &आयात क, जाती ह Xतो उन पर िनYिलिखत दर स ेएतदR् ारा रGोपाय शु(cid:3)क लगाती ह,ै अथात2 ्:-
(क) 30 जुलाई, 2018 से 29 जलु ाई, 2019 (इसम & दोन; (cid:1)दन शािमल ह)X क, अविध के दौरान भारत म& आयात
(cid:1)कए जान ेपर 25 -ितशत यथा मू(cid:3)य म& से दये -ितपाटन श(cid:3)ु क य(cid:1)द कोई हो, को घटाकर;
(ख) 30 जुलाई, 2019 से 29 जनवरी, 2020 (इसम & दोन; (cid:1)दन शािमल ह)X क, अविध के दौरान भारत म& आयात
(cid:1)कए जान ेपर 20 -ितशत यथा मू(cid:3)य म& से दये -ितपाटन श(cid:3)ु क य(cid:1)द कोई हो, को घटाकर; और
(ग) 30 जनवरी, 2020 से 29 जुलाई, 2020 (इसम & दोन; (cid:1)दन शािमल ह)X क, अविध के दौरान भारत म& आयात
(cid:1)कए जान ेपर 15 -ितशत यथा मू(cid:3)य म& से दये -ितपाटन श(cid:3)ु क य(cid:1)द कोई हो, को घटाकर ।
4387 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II —SEC. 3(i)]
2. इस अिधसूचना म & िविहत कोई भी बात, चीन जनवादी गणरा]य और मलिे शया के अलावा, (cid:1)दनाकं 05 फरवरी, 2016 क,
अिधसूचना स.ं 19/2016-सीमा श(cid:3)ु क (एनटी) म& िवकासशील दशे ; के %प म & अिधसूिचत दशे ; से होने वाले िवषयगत व=त>ु के
आयात पर लागू नह< होगी ।
[फा. स.ं 354/31/2018-टीआरयू]
मोिहत ितवारी, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th July, 2018
No. 01/2018-Customs (SG)
G.S.R. 717(E).—Whereas, in the matter of import of "Solar Cells whether or not assembled in modules
or panels” (hereinafter referred to as the subject goods), falling under heading 8541 or tariff item 8541 40 11 of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff
Act), the Directorate General of Trade Remedies vide final findings F.No.22/1/2018-DGTR, dated the 16th July,
2018, published in the Gazette of India, Extraordinary, Part I, Section 1, on 16th July, 2018, has recommended
the imposition of safeguard duty on subject goods falling under heading 8541 or tariff item 8541 40 11 of the
First Schedule to the Customs Tariff Act for a period of two years at the rate specified hereinbelow.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Customs
Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard
Duty) Rules, 1997, after considering the said findings of the Directorate General of Trade Remedies and subject
to the provisions of paragraph 2, hereby imposes on subject goods falling under heading 8541 or tariff item
8541 40 11 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the
following rate, namely:-
(a) twenty five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the
period from 30th July, 2018 to 29th July, 2019 (both days inclusive);
(b) twenty per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the
period from 30th July, 2019 to 29th January, 2020 (both days inclusive); and
(c) fifteen per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the
period from 30th January, 2020 to 29th July, 2020 (both days inclusive).
2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as
developing countries vide notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, except China PR,
and Malaysia.
[F. No. 354/31/2018-TRU]
MOHIT TEWARI, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.