2024 (2) TMI 782 - SCH - Customs

Levy of Safeguard Duty - Classification of imported goods - 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 - to be classifiable under Customs Tariff Item No. 8541 4011 as solar cells or under CTH 3818? - It was held by CESTAT that Considering the arrangement of Tariff, intermediate / semi-finished product is equated as parts of semi-conductor devices and thus, the contention of the appellant that the same is classifiable under CTH 8541 9000 is acceptable. HELD THAT - After having perused the impugned judgment of the Customs, Excise and Service Tax Appellate Tribunal, it is found that there are no reason to interfere with the impugned judgment in the facts of the case. Accordingly, the appeal is dismissed.

Summary

The Supreme Court dismissed the appeal after finding no reason to interfere with the impugned judgment of the Customs, Excise and Service Tax Appellate Tribunal.