Case Law Details
In re Jupiter Polar Power Ltd. (GST AAR Himachal Pradesh)
silicon wafer is the most important input for the manufacture of solar cells which is treated with the various chemicals during the different steps of texturization, diffusion, junction edge isolation, anti-reflection coating etc. The various chemicals used during the manufacturing process have been specified in Table-A from Sr. No. 2-13. These chemicals. though used in the process, yet get consumed & lose their independent identity. To qualify as being part of the product for the purpose of aforesaid notification, the item should maintain substantial independent physical identity as when it is used in the final product. All these items mentioned in Table-A from Sr. No. 2-13, instead of being treated as parts for the purpose of Entry 234 of the Notification No. 01/2017-IGST (Rate), can only be treated as inputs and do not qualify as parts for the manufacture of Photovoltaic/solar cells.
In the Customs Tariff Act, 1975, the Wafer has been shown as under:-
3819: CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS
3818 00 – Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics:
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