1. Shin-Etsu Chemical has developed a new equipment for manufacturing semiconductor packaging substrates using a high-performance processing device with excimer laser, applying the dual damascene method from front-end semiconductor manufacturing to back-end processes. 2. This method integrates the interposer function directly into the packaging substrate, eliminating the need for interposers and enabling finer processing not possible with traditional methods. 3. The approach also reduces costs and capital investment by eliminating the photoresist process in the packaging substrate manufacturing process.