https://www.taxtmi.com/caselaws?id=456621 Imported Metal Clad Printed Circuit Boards used to manufacture LED lamps were in dispute between tariff item 8534 00 00 and tariff item 9405 99 00. The Tribunal noted that the same classification issue had already been finally decided in the assessee's own case, so the matter was no longer res integra. On that basis, the contrary appellate orders sustaining the department's classification could not be maintained and were set aside. The goods were therefore not classifiable under tariff item 9405 99 00, and the classification challenge succeeded in favour of the appellant. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 05 Aug 2024 21:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456621 Imported Metal Clad Printed Circuit Boards used to manufacture LED lamps were in dispute between tariff item 8534 00 00 and tariff item 9405 99 00. The Tribunal noted that the same classification issue had already been finally decided in the assessee's own case, so the matter was no longer res integra. On that basis, the contrary appellate orders sustaining the department's classification could not be maintained and were set aside. The goods were therefore not classifiable under tariff item 9405 99 00, and the classification challenge succeeded in favour of the appellant. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456621