Customs exemption provisions for apparatus that project or draw...

Customs exemption provisions for apparatus that project or draw circuit patterns can cover photovoltaic-module machinery that strings, arranges, interconnects and protects semiconductor cells in a predetermined electrical configuration; the wording does not restrict drawing to photolithographic exposure or microscopic circuitry. Multilayered solar PV backsheets containing a PVF layer may qualify as sheets with a tedlar base where trade and legislative usage treat tedlar as describing PVF material, without trademark-proprietor authorisation. A differential IGST rate claim on fully declared imports does not itself establish misdeclaration absent concealment, suppression, fictitious documentation, or goods differing from the declaration. Finally cleared goods not secured for production may be unavailable for confiscation, and penalties depend on confiscability.