https://www.taxtmi.com/caselaws?id=760590 CESTAT Allahabad held that imported solar photovoltaic modules containing bypass diodes should be classified under CTH 8541 rather than CTH 8501. The tribunal found that the revenue failed to discharge its burden of proving classification, as the IIT Kanpur test report was inconclusive and could not determine if modules had bypass diodes due to laboratory limitations. The department's position contradicted CBIC clarifications and their previous acceptance of similar goods classification. The tribunal set aside the impugned orders and allowed the appeal, ruling in favor of the appellant's classification under CTH 8541. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760590 CESTAT Allahabad held that imported solar photovoltaic modules containing bypass diodes should be classified under CTH 8541 rather than CTH 8501. The tribunal found that the revenue failed to discharge its burden of proving classification, as the IIT Kanpur test report was inconclusive and could not determine if modules had bypass diodes due to laboratory limitations. The department's position contradicted CBIC clarifications and their previous acceptance of similar goods classification. The tribunal set aside the impugned orders and allowed the appeal, ruling in favor of the appellant's classification under CTH 8541. Case-Laws Customs Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760590