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MCPCBs should be classified under CTH 8534 as standard PCBs, not under CTH 94054090 as parts of LED lamps. CESTAT dismissed Revenue's appeal, holding that MCPCBs cannot be classified differently from Tribunal's view on identical facts that they merit classification under Tariff Item 8534 0000. Department cannot rely on IGST Notification to determine classification under Customs Act.
MCPCBs should be classified under CTH 8534 as standard PCBs, not under CTH 94054090 as parts of LED lamps. CESTAT dismissed Revenue's appeal, holding that MCPCBs cannot be classified differently from Tribunal's view on identical facts that they merit classification under Tariff Item 8534 0000. Department cannot rely on IGST Notification to determine classification under Customs Act.
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