Case Law Details
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 used in the manufacture of Solar Cells, from Diffused / Undiffused Silicon Wafers / Blue Wafers. Diffused / Undiffused Silicon Wafer / Blue Wafer is claimed to be the basic input / raw material required for the manufacture of Solar Cells.
DRI initiated verification process of the imports made by the appellant on the pretext that the imported items were Solar Cells which were classifiable under Customs Tariff Item No. 8541 4011. DRI assumed that the above import warranted imposition of safeguard duty in terms of Notification No. 01/2018-Customs (SG) dated 30.07.2018 which was applicable for the imports of Diffused Silicon Wafers / Blue Wafers since the DRI entertained a belief that the imported items were nothing but Solar Cells.
Thereafter, the commissioner also rejected the declared classification of goods and ordered reclassification. Further, commissioner confirmed the demand of applicable safeguard duty on the imported goods. Being aggrieved, the present appeal is filed.
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