https://www.taxtmi.com/caselaws?id=792546 Imported solar cells were liable to safeguard duty only if classifiable under heading 8541 or tariff item 85414011 under Notification No. 01/2018-Customs (SG). The appellant relied on end-use and scientific certificates to claim exclusive use in satellites and classification as satellite parts under Chapter 8803. As that plea had not been argued before the adjudicating authority and the record contained no contrary evidence rebutting the claimed principal use, the classification issue required fresh examination on the user test. The matter was remanded for de novo consideration, with all issues kept open and an opportunity of hearing directed. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792546 Imported solar cells were liable to safeguard duty only if classifiable under heading 8541 or tariff item 85414011 under Notification No. 01/2018-Customs (SG). The appellant relied on end-use and scientific certificates to claim exclusive use in satellites and classification as satellite parts under Chapter 8803. As that plea had not been argued before the adjudicating authority and the record contained no contrary evidence rebutting the claimed principal use, the classification issue required fresh examination on the user test. The matter was remanded for de novo consideration, with all issues kept open and an opportunity of hearing directed. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792546