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The SC dismissed the appeal, upholding 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 Court found no reversible error in the impugned order dated 02-01-2025 and concluded there is no good reason to interfere with CESTAT's classification analysis, including the technical character and primary function of MCPCBs. Consequently, the appellant's challenge to tariff classification and attendant duty implications was rejected and the CESTAT order affirmed in full.
The SC dismissed the appeal, upholding 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 Court found no reversible error in the impugned order dated 02-01-2025 and concluded there is no good reason to interfere with CESTAT's classification analysis, including the technical character and primary function of MCPCBs. Consequently, the appellant's challenge to tariff classification and attendant duty implications was rejected and the CESTAT order affirmed in full.
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