Imported metal-core printed circuit boards classed under Customs Tariff Heading 8534, not as LED lamp parts under CTH 9405 The SC dismissed the appeal and upheld the CESTAT's determination that the imported metal core printed circuit boards (MCPCBs) are classifiable under ...
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Imported metal-core printed circuit boards classed under Customs Tariff Heading 8534, not as LED lamp parts under CTH 9405
The SC dismissed the appeal and upheld the CESTAT's determination that the imported metal core printed circuit boards (MCPCBs) are classifiable under Customs Tariff Heading 8534 as printed circuit boards rather than under CTH 9405 as parts of LED lamps. The tribunal's order of 02-01-2025 was affirmed, and no interference was found warranted with the impugned decision.
"Delay condoned." The Supreme Court declined to interfere with the impugned order dated 02-01-2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, stating there is "no good reason to interfere with the impugned order." Consequently, the "appeal is, accordingly, dismissed." The Court expressly left the "question of law ... kept open," thereby reserving substantive legal issues for future consideration. Administrative disposition: "Pending application(s), if any, stands disposed of." The decision affirms the CESTAT's order and disposes the appeal while preserving the opportunity for resolution of unresolved legal questions.
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