Page 229 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] PACE INDIA v. COMMISSIONER OF CUSTOMS, BANGALORE 451

5.3 Further we find that even in the report of CPCB, the Board has clari-
fied that the scrap of solar cells (broken/small pieces of silicon wafers) does not
appear in any of the Schedule of the Hazardous and other Wastes (Management
& Transboundary Movement) Rules, 2016. Further, we find that the appellant
has also placed on record the technical write up of the cut solar cells which clear-
ly proves that the small solar cells can be used for various solar applications de-
pending upon the size starting from 3w to 350w. Further as per the technical
write up, the cut/small solar cells are used for various solar applications in order
to reduce the cost of solar photovoltaic modules. We also note that the imported
solar cells are precise in nature and therefore there is always likelihood of some
damage during the process of transit and the present case, only 70 kgs. has been
damaged out of 13599.5 kgs. and even the damaged goods can also be used for
various solar applications as per the technical write up produced by the appel-
lant on record.
6. In view of our discussion above, we are of the considered view that
the impugned order is not sustainable in law and therefore we set aside the same
by allowing the appeal of the appellant and direct the Customs authorities to
release the consignments of the appellant within a period of two weeks after re-
ceipt of a certified copy of this order. Appeal is allowed.
(Order was pronounced in open Court on 17-12-2019)
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EXCISE LAW TIMES  1st May 2020  229