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The MCPCB (Metal Core Printed Circuit Board) is to be classified...
MCPCB classified as 'Printed Circuits' under 8534 0000, not 9405 9900. Tribunal upholds specificity of 8534 0000 over Revenue's claim. Order set aside.
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The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff Item 9405 9900). The Tribunal has consistently held that MCPCB should be classifiable under Tariff Item 8534 0000. The specificity of description for classification under Tariff Item 8534 0000 is more appropriate than the classification claimed by the Revenue under Tariff Item 9405 9900. The impugned order upholding the adjudication order and rejecting the appellant's appeal lacks merits and is set aside. The appeal is allowed.
The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff Item 9405 9900). The Tribunal has consistently held that MCPCB should be classifiable under Tariff Item 8534 0000. The specificity of description for classification under Tariff Item 8534 0000 is more appropriate than the classification claimed by the Revenue under Tariff Item 9405 9900. The impugned order upholding the adjudication order and rejecting the appellant's appeal lacks merits and is set aside. The appeal is allowed.
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