2024 (2) TMI 782

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..... seas, 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 arrangemen .....

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