2004 (3) TMI 553

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..... Jyoti Balasundaram, Member (J)]. - The appellants herein imported a consignment of Silicon Photocells vide Bill of Entry, dated 12-8-1986 and sought clearance of the same under OGL Appendix 6(1) of AM 1985-88 Policy. The Revenue was of the view that the goods were Photovoltaic Cells covered under Entry No. 555 of Appendix 3A of the Policy and required a valid import licence for their clearance .....

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..... ke Spectrophotometers. They are also known as photodiode detector because they are two elements one way conducting semiconductor junction. Their function is generation of voltage when light energy is thrown on to them. They convert incident light to electrical signal and do not convert light energy into electrical energy, which is the function of Photovoltaic Cells. The finding of the Commissioner .....

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