2025 (4) TMI 21 - 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? - burden to prove - It was held by CESTAT that The Solar Panel imported by the Appellants merit classification under CTH 8541 - HELD THAT - There are no merit in the present appeals. Hence they are dismissed.

Summary

The Supreme Court, presided over by Chief Justice Sanjiv Khanna and Justice Sanjay Kumar, addressed the appeals concerning imported Solar Panel Modules. The Court found no merit in the appeals based on the factual findings and dismissed them. The order also condoned any delay and disposed of any pending applications.