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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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