Vide Custom Notification No. 25/1999 dated 28th February, 1999 there was no customs & Excise duty on cells and modules but some raw materials required to manufacture cells and modules attract 5% customs duty and CVD.

Vide Custom Notification No. 32/2012 dated 8th May, 2012 importation of Plant & Machinery for initial setting up of solar power projects is exempted from Additional Custom Duty and the total custom duty leviable has come down from 9.35% to 5.15%.

Vide Notification No. 31/2012 dated 8th May, 2012 goods required for manufacturing of solar cells and modules have been exempted from Additional Custom Duty and the total custom duty leviable has come down to 9.35%.