Diffused Silicon Wafer cannot be classified as Solar Cell: CESTAT

CETC Renewable Energy Technology (India) Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that ‘Diffused Silicon Wafer’ doesn’t have capacity to perform the essential function of a Solar Cell and hence it cannot be classified under specific heading of Solar Cell i.e., CTH 8541 4011. However, ‘Diffused Silicon Wafer’ can be classified under CTH 8541 9000 as parts of semi-conductor device. Facts- The appellant is a private limited company engaged in manufacture of Solar Cells. The appellant has been importing various capital goods from overseas, to be use...