TaxTMI 
TaxTMI 
2018 (11) TMI 401
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....ovoltaic cells in its factory located at Baddi, Distt. Solan (H.P.). 2. For admission & hearing u/s 98 of the CGST Act, 2017/HPGST Act, 2017, notice was issued to the applicant on dated 10-7-2017 directing him to appear on 16-7-2017. However, on 16-7-2017, Mr. Daman Thakur, representative of the applicant appeared & requested for adjournment on the grounds that the Counsel was unable to appear on that date due to prior engagements. Plea was accepted & hearing was adjourned for 19-7-2017. On 19-7-2017, Sh. Pramod Kumar Rai, Advocate for the Applicant along with Sh. Sandeep, Associate Vice-President of the applicant firm M/s. Jupiter Solar Power Ltd. appeared. On scrutiny of the application, it was observed that the Applicant has deposited....
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.... 00 10 2. Aluminum paste 3212 90 30 3. Hydrofluoric Acid (HF) 2811 11 00 4. High purity salane (SIH4) 2804 69 00 5. Phosphorus oxychloride (POC13) 2812 12 00 6. High Purity Nitrogen(N2) 2804 30 00 7. High purity Ammonia 2814 10 00 8. Nitric Acid (HNO3) 2808 00 10 9. Printing screens for solar cells 8443 99 90 10. High purity oxygen 2804 40 90 11. Hydrochloric Acid(HCL) 2806 10 00 12. Potassium Hydroxide(KOH) 2815 20 00 13. Polycrystalline silicon Texturing Additive 3402 19 00 (b) All the above stated items when procured for their independent use, attract different rates of IGST. (c) Most important item is Silicon Wafers on which....
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....r cell which can be taken out without damage & put into another cell. More than 70% of the value of materials of the solar/photovoltaic cell is coming from Silicon wafers. If wafers cannot be treated as part for the manufacture of solar/ photovoltaic cells then on that logic no other item will qualify as part of solar/ photovoltaic cells. (c) Therefore, the only interpretation which is given in the context is that every item which goes into the manufacture of solar cells which is contained in the final product & thus, which becomes part of the final product will qualify as part of the manufacture of solar cells. This understanding is also supported by dictionary definition of parts which is mentioned below :- The definition of parts a....
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....positive & negative) by use of Phosphorous Oxychloride (POC13), High Purity Oxygen (O2) & High Purity Nitrogen (N2). (c) Thereafter, the Silicon wafers are further processed for junction edge isolation & phosphorous silicate glass removal with the help of Hydro Fluoric Acid (HF), Nitric Acid (HNO3) & Potassium Hydroxide (KOH). (d) In the next step, the Silicon Wafers are coated through Plasma Enhanced Chemical Vapour Deposition (PECVD) process for anti-reflection coating on the N side of the Silicon Wafers with the help of High Purity Silane (SiH4), High Purity Ammonia (NH3), High Purity Oxygen (O2), & High Purity Nitrogen (N2). (e) Thereafter, the Wafers are painted with the help of silver paste. Aluminium paste ....
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....f Photovoltaic/ solar cells. (2.1) In the Customs Tariff Act, 1975, the Wafer has been shown as under:- 3818 CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS 3818 00 - Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics: 3818 00 10 - Undiffused silicon wafers (2.2) Further, Rule 3(a) of the general rules of interpretation (The Customs Tariff Act, 1975) states that heading which provides the most specific description shall be preferred to a heading providing a more general description. Here, silicon wafer falls 'spec....