Case Details: Commissioner, Customs (Preventive), Lucknow Versus SAEL Ltd. (2025) 30 Centax 218 (S.C.)
Judiciary and Counsel Details
- Sanjiv Khanna, CJI & Sanjay Kumar, J.
- S/Shri N. Venkatraman, A.S.G. (N/P), V.C. Bharathi, Ms Pankhuri Shrivastava, Sudhakar Kulwant, Yash Singh, Advs. & Gurmeet Singh Makker, AOR, for the Petitioner.
- S/Shri V. Lakshmikumaran, Ms Umang Motiyani, Ms Neha Choudhary, Ms Nitum Jain, Ayush Agarwal, Ms Falguni Gupta, Advs. & Ms Charanya Lakshmikumaran, AOR, for the Respondent.
Facts of the Case
The respondent-assessee imported Poly Crystalline Silicon (C-Si) Solar Photovoltaic Modules (‘Solar Modules’) containing only bypass diodes. The goods were classified by the assessee under Customs Tariff Heading (CTH) 8541. The Department disputed this classification and contended that the goods were not classifiable under CTH 8541 as they could not function independently to transfer power to an external load. The assessee submitted that the presence of bypass diodes did not alter the essential character of the Solar Modules and that they remained classifiable under CTH 8541.
The Hon’ble CESTAT accepted the assessee’s contention and classified the goods under CTH 8541. The Department, challenging the said classification, filed a civil appeal before the Hon’ble Supreme Court of India under Section 130E of the Customs Act, 1962.
Supreme Court Held
The Hon’ble Supreme Court held that there was no merit in the appeal in the light of the finding recorded on facts apropos the imported Solar Modules. The Court dismissed the appeal and disposed of all pending applications, if any.
List of Cases Reviewed
- SAEL Ltd. v. Commissioner — (2025) 30 Centax 217 (Tri. – All.) — Affirmed
