Detector photo cells are not photovoltaic cells; they fall under open general licence and Heading 90.27.

Photo cells used as detectors in spectrophotometers were treated as non-photovoltaic because they generated an electrical signal from incident light rather than converting light directly into electrical energy. On that basis, they were covered by the open general licence and not liable to confiscation as photovoltaic cells. The same functional distinction also displaced Heading 85.41 under the Customs Tariff Act, which applied to photovoltaic cells, and supported classification under Heading 90.27 for the imported detector goods. The commentary states that the confiscation, redemption fine and penalty did not survive once the import-control and tariff classification issues were resolved in favour of the importers.

---

---

Issues: (i) whether the imported silicon photocells were photovoltaic cells requiring an import licence or were covered by open general licence; (ii) whether the goods were classifiable under Heading 85.41 or Heading 90.27 of the Customs Tariff Act.

Issue (i): Whether the imported silicon photocells were photovoltaic cells requiring an import licence or were covered by open general licence.

Analysis: The goods were found to be photo cells used as detectors in spectrophotometers. Their function was to generate voltage on exposure to light and convert incident light into an electrical signal. They did not convert light directly into electrical energy, which is the characteristic function of photovoltaic cells. A departmental clarification also indicated that silicon or selenium photo cells for detector applications were covered under Appendix 6 of the import policy.

Conclusion: The goods were covered under open general licence and were not liable to confiscation on the footing that they were photovoltaic cells.

Issue (ii): Whether the goods were classifiable under Heading 85.41 or Heading 90.27 of the Customs Tariff Act.

Analysis: Once the goods were found to be detectors for spectrophotometers and not photovoltaic cells, Heading 85.41, which applied to photovoltaic cells, was held inapplicable. The goods answered to the description claimed by the importers under Heading 90.27.

Conclusion: Classification under Heading 85.41 was set aside and the goods were classifiable under Heading 90.27.

Final Conclusion: The confiscation, redemption fine, and penalty did not survive, and the importers succeeded on the classification and import-control issues.

Ratio Decidendi: A photo cell used as a detector, which converts incident light into an electrical signal but not directly into electrical energy, is not a photovoltaic cell for import-control or tariff-classification purposes.

---