2025 (4) TMI 1123 - SCH - Customs

Classification of imported goods - Poly Crystalline Silicon (C-Si) Solar Photovoltaic Modules (Solar Modules) - to be classified under CTH 85414011 or under CTH 8501 of the Customs Tariff Act? - it was held by CESTAT that The Solar Panel imported by the Appellants merit classification under CTH 8541 and as a result the impugned orders in the captioned Appeals are set aside. HELD THAT - There are no merit in the present appeal. Hence the appeal is dismissed.

Summary

The Supreme Court, through Chief Justice Sanjiv Khanna and Justice Sanjay Kumar, dismissed the appeal concerning the imported Solar Panel Modules, finding "no merit in the present appeal" based on the factual findings. The Court also condoned the delay and disposed of any pending applications.