Customs exemption for PCB assembly connectors applies where earlier acceptance of the same goods binds the Department.

Connectors used in printed circuit board assembly for automotive applications were treated as eligible for nil basic customs duty under the alternative exemption entry in Sl. No. 6A of Notification No. 57/2017-Cus. The text notes that an earlier order in the importer's own case had already accepted the same goods for that benefit, and the Department had not challenged that order. In that situation, a contrary stand on the nature of the goods could not be adopted to deny exemption, and the demand based on basic customs duty was unsustainable. The impugned order was set aside and consequential relief followed.

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Issues: Whether the importer was entitled to nil basic customs duty on the imported connectors, either under Sl. No. 427 of Notification No. 50/2017-Cus. or alternatively under Sl. No. 6A of Notification No. 57/2017-Cus.

Analysis: The imported goods were described as connectors used in printed circuit board assembly for automotive applications. The demand proceeded on the view that, after amendment, such connectors attracted 10% basic customs duty. The record also showed that the same goods had earlier been held eligible for the benefit under Sl. No. 6A of Notification No. 57/2017-Cus. in the appellant's own case, and that the Department had accepted that order without challenge. In that backdrop, the Department could not adopt a divergent position on the nature of the goods and deny the alternate exemption when the goods were treated as connectors of cellular phones and as inputs or parts of printed circuit board assembly.

Conclusion: The importer was entitled to the benefit of exemption under Sl. No. 6A of Notification No. 57/2017-Cus., and the demand confirming basic customs duty was unsustainable.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential reliefs as per law.

Ratio Decidendi: Where the Department has accepted an earlier order on the same goods, it cannot take a contrary stand in a subsequent proceeding, and an exemption entry covering inputs or parts of printed circuit board assembly applies to the goods notwithstanding the revenue's attempted reclassification.

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