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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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        2025 (6) TMI 1277 - AT - Customs

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        Customs tariff classification of MCPCB upheld under Tariff Item 85340000, rejecting reclassification under Tariff Item 94054090. MCPCB was held classifiable under Customs Tariff Item 85340000, as the Tribunal followed its earlier decision on identical facts and rejected ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Customs tariff classification of MCPCB upheld under Tariff Item 85340000, rejecting reclassification under Tariff Item 94054090.

                              MCPCB was held classifiable under Customs Tariff Item 85340000, as the Tribunal followed its earlier decision on identical facts and rejected classification under Tariff Item 94054090. The reclassification in the impugned order was found unsustainable, and classification was decided in favour of the assessee.


                              Issues: Whether MCPCB imported by the appellant was classifiable under Customs Tariff Item No. 85340000 or under Customs Tariff Item No. 94054090.

                              Analysis: The dispute was found to be covered by an earlier decision of the Tribunal on identical facts. The Tribunal followed that view and held that MCPCB merits classification under Tariff Item 85340000, and that a contrary classification under Tariff Item 94054090 could not be sustained.

                              Conclusion: The impugned order reclassifying the goods under Tariff Item 94054090 was not sustainable. The classification was held to be under Tariff Item 85340000, in favour of the assessee.

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