2026 (5) TMI 1749

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....nd integrated satellite. During the period July 2018 to July 2019, they had imported solar cells / solar cell assemblies along with other items / accessories against 10 Bills of Entry from Germany and USA declaring the classification of the said products under CTH 85414011, 85414019 and 85414090 claiming benefit of Notification No.24/2005(Customs) and discharged 'NIL' BCD. Also, they had cleared the same goods classifying under CTH 85437099 discharging BCD @ 5% and claiming exemption under Sl.No.539A of the Notification No.50/2017-Cus dated 30.06.2017. Alleging that the appellant had failed to declare the correct classification of the imported goods under CTH 85414011 and thereby failed to discharge Safeguard Duty as levied under Notification No.01/2018(SG) dated 30.07.2018, investigation was initiated by retrieving documents and recording statements of various officials of the appellant. On conclusion of the investigation, show-cause notice was issued to the appellant on 20.07.2020 proposing classification of the imported goods under CTH 85414011 and differential duty of Rs.31,65,79,59/- was demanded with interest. On adjudication, the demand was confirmed with interest and penalt....

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.... as to ascertain the levy of Safeguard Duty under Notification No.01/2018-Customs (SG) dated 30.07.2018. The list of Bills of Entry under which the solar cells imported are as below:- Sr. No. Bill of Entry / Date Item description Supplier details Country of Origin CTH Classified 01. 7431471/ 30.07.2018 TJ SOLAR CELLS ASSEMBLY 3G30A PO ISAC/IR/2017 E034180101 AZUR SPACE SOLAR POWER GMBH D-74072 HEILBRONN Germany 85414019 02. 7572240/ 09.08.2018 SOLAR CELL ASSEMBLIES PO ISGE20170408510101 SPECTRO LAB 12500 GLADSTONE AVE United States 85437099 03. 7668597/ 17.08.2018 FRAGILE AEROSPACE PARTS WITH ACCESSORIES PO ISPC201709058010101FE SOLAERO TECHNOLOGIES 10420 RESEARCH RD SE United States 85437099 04. 8671470/ 30.10.2018 TJ SOLAR CELLS ASSEMBLY 3G30A, 81680 PO ISAC/IR/2016E0269 AZUR SPACE SOLAR POWER GMBH THERESIENSTR. 2 Germany 85404019 05. 8694602/ 01.11.2018 SPACE CELLS P/N 701296 PO ISCP201403058010101FE SOLAERO TECHNOLOGIES 10420 RESEARCH RD SE United States 85437099 06. 9489460/ 01.01.2019 TJ SOLAR CELL ASSEMBLY 3G30A, 81680 PO ISAC/IR/2016E02696010 AZUR SPACE SO....

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....m 30 ^ 18 July. 2018 to 29 ^ m July. 2019 (both days inclusive): (b) twenty per cent ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2019 to 29th January, 2020 (both days inclusive); and (c) fifteen per cent ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2020 to 29th July, 2020 (both days inclusive). 2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, except China PR, and Malaysia. [F.No.354/31/2018-TRU] (Mohit Tewari) Under Secretary to the Government of India 8. A plain reading of the said notification reveals that Safeguard Duty is attracted on "Solar Cells whether or not assembled in modules or panels" falling under Heading 8541 or tariff item 85414011 of the First Schedule to the Customs Tariff Act, 1975. It is the claim of the appellant now that the correct classification of the product should be under CTH 8803 as parts of the satellites instead of 8541 and other headings declared unde....

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....ंगलूर - 560 017. भारत प्लाय । 3F : सत्यमेव जयते Govornmont of India Department of Space ISRO Satellite Centre Post Box. No.1795, H.A.L. Airport Road Vimanapura Post, Bengaluru - 560 017. India Telophone80-2508 4003 Fax : 080-2520 5283/84 E-mail: [email protected] January 03, 2018 Ref: ISCP-2014-0-30580-01 END USE STATEMENT BY ULTIMATE CONSIGNEE AND PURCHASER ISRO Satellite Centre [ISAC], Bengaluru would like to purchase Cover-glass Interconnected Cells [CIC] and related items from M/s SolAero Technologies, USA pursuant to Tender No: ISCP-2014-0-30580. ISAC/ISRO is aware that the purchase is contingent on the receipt of an export license issued by the U.S. Department of Commerce's Bureau of Industry and Security [BIS]. In connection with this purchase, ISAC/ISRO hereby certifies as follows: The CIC's and related materials proposed for procurement by ISAC/ISRO will be used to manufacture solar panels for GEOSAT communication, remote sensing and inter- planetary satellites at the ISRO Satellite Centre in Bengaluru, India a....

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.... Description of items (goods, software or technology) TJ Solar Cell Assemblies 3G30A (space solar cells) Quantity/Weight (not applicable in case of technology transfer) 45 000 pcs. Value (EUR) (for technology only if available) 8,087,485.00 EURO Section C - Final destination Country and physical address See Consignee Section D - End-use Intended end-use of items (section B) Solar Arrays [power generating] for the IRS and GSAT projects. These satellites will be launched by PSLV, GSLV and Ariane Space launch vehicles. We (1) certify that the items (section B) and any replica thereof (in case of technology also goods derived Document 3 2 EM -: 51.x900A Anlage C 1: EUC for the export and transfer ce dual-use items from derived goods of the items) will not be used, in their entirety or in part, in connection with the development, production, handling, operation, maintenance, storage, detection, identification or dissemination of chemical, biological, radiological or nuclear weapons / other explosive devices of the development, production, maintenance or storage of missiles / other systems capable of delivering such weapons, or the develo....

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....ogens are accepted in apparent good onder and on the (except as noteri) for carriage SUBJECT TO THE CONDITIONS OF CONTRACT Of The . REVERSE HEREOF ALL GOODS MAY BE CARRIED BY ANY OTHER MEANS PICLUCAS ROAD OR ANY OTHER CARRIER UNLESS SPECIFIC CONTRAITY INSTRUCTORTS ARE GIVEN HEREON BY THE SIMPPER AND SHEPPER AGREES THAT THE SIEPHICHIT MAY BE CARRIED VIA INTERMEDIATE STOPPING PLACES WHICH THE CARRIER GEENS APPROPRIATE. THE SHIPPER'S ATTENTION IS DRAWN TO THE NOTICE CONCERNING CARRIER'S LIMITATION OF LIABILITY. Sheper may increase such besten fisting try declaring a higher value for carriage and paying a supplentetil chaeg irorganet Accounting Information FREIGHT TO PAY BASIS Agents IATA Code Account No. Arport of Departure (Addr. of First Camier) and Requested Rounng Reference Number Optonal Shipping Information FRANKFURT GERMANY AIRPORT 4960.18.1.01800 FCA FRANKFURT AM To Dy First Canter Routing and Destination to by 10 by Currency CHGS WTIVAL Other Declared Value for Camage Declared Value for Customs BLR LH EUR Code PP CO PP CO CP NVD NCV Code PP CO PP CO CP Declared Value for Camage Declared Value for Customs B....

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....g Cames's Agent Name and City Document 5 भारत सरकार अंतरिक्ष विभाग यू. आर. राव उपग्रह केन्द्र पोस्ट बॉक्स नं. १७९५, हवाई पत्तन मार्ग विमानपुरा डाक घर, बेंगलूर - ५६० ०१७. भारत दूरभाष : + 91 80 2520 5252 + 91 80 2508 2102 फैक्स : + 91 80 2520 5251 समेत्र जपने Adv 29/4/26. Government of India Department of Space U.R. RÃO SATELLITE CENTRE Post Box. No. 1795. Airport Road, Vimanapura Post Bangalore - 560 017. India Telephone : + 91 80 2520 5252 + 91 80 2508 2102 Fax :+ 91 80 2520 5251 एम. à....