TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Imported metal-core printed circuit boards classed under Customs Tariff Heading 8534, not as LED lamp parts under CTH 9405</h1> <h3>Principal Commissioner Customs New Delhi (Prev) New Custom House Versus Havells India Ltd.</h3> The SC dismissed the appeal and upheld the CESTAT's determination that the imported metal core printed circuit boards (MCPCBs) are classifiable under ... Classification of imported goods - Metal Core Printed Circuit Boards (MCPCBs) - whether these MCPCBs should be classified under Customs Tariff Heading (CTH) 85340000 as standard Printed Circuit Boards (PCBs) or under CTH 94054090 as parts of LED lamps, which carry different duty implications? - it was held by CESTAT that 'MCPCBs should be classified under CTH 8534.' HELD THAT:- There are no good reason to interfere with the impugned order dated 02-01-2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi - appeal dismissed. '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.
TaxTMI 
TaxTMI 
