Classification of imported Poly Crystalline Silicon (C-Si) and...

Classification of imported Poly Crystalline Silicon (C-Si) and Solar Photovoltaic Modules (Solar Modules) under the Customs Tariff Act. The key points are: The burden of proving classification lies with the revenue authorities. The test report from IIT Kanpur, relied upon by the authorities, was inconclusive and could not determine if the solar modules had bypass diodes, a crucial factor for classification. The authorities failed to substantiate their stand of classifying the imported solar modules under CTH 8501, while the appellant provided evidence supporting classification under CTH 8541. The department cannot take a contradictory stand without evidence, especially when it goes against the CBIC's clarification, which is binding. The demand u/s 28 cannot be confirmed in the absence of finalized assessment. The Appellate Tribunal ruled that the Solar Panels imported by the appellant merit classification under CTH 8541, setting aside the impugned orders and allowing the appeal.