Relief to Solar Industry: Delhi HC quashes CBIC Instructions denying Applicability of MOOWR to Solar Power Generation Units u/s 65 of Customs Act [Read Order]

The court clarified that any category of goods could undergo manufacturing processes in licensed warehouses under Section 65, without limitations on the nature of goods or activities
Delhi high court - CBIC instructions - Delhi HC quashes - CBIC instructions - MOOWR - TAXSCAN

The Delhi High Court has ruled that the statutory framework of the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) does not exclude solar power generation under Section 65 of the Customs Act, 1962. This judgement brings significant relief to the solar industry. The division bench of Justice Yashwant Varma and Justice Ravinder Dudeja…

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