https://www.taxtmi.com/caselaws?id=111655 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. en-us Mon, 22 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111655 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. Case-Laws Customs Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111655