The present work describes the process principles of “Spin-Etch Planarization” (SEP), an emerging method of planarization of dual damascene copper interconnects. The process involves a uniform removal of copper and the planarization of surface topography of copper interconnects by dispensing abrasive free etchants to a rotating wafer. The primary process parameters comprise of (a) Physics and chemistry of etchants, and (b) Nature of fluid flow on a spinning wafer. It is evident, that unlike conventional chemical-mechanical planarization, which has a large number of variables due to the presence of pads, normal load, and abrasives, SEP has a smaller number of process parameters and most of them are primary in nature. Based on our preliminary works, we have presented the basic technical parameters that contribute to the process and satisfy the basic requirements of planarization such as (a) Uniformity of removal (b) Removal rate (c) Degree of Planarization (d) Selectivity. The anticipated advantages and some inherent limitations are discussed in the context of process principles. We believe that when fully developed, SEP will be a simple, predictable and controllable process.