https://www.taxtmi.com/caselaws?id=456628 Tariff classification of metal clad printed circuit boards used for LED lamp manufacture was the central issue, with the document stating that the goods were to be assessed under the applicable customs tariff entry rather than the alternative heading proposed by the Department. It further records that the classification question had already been settled by binding coordinate Bench precedent on the same product, so the contrary demand confirmation could not be sustained. On that basis, the duty demand, interest and penalty were set aside and the impugned order was annulled in full. en-us Thu, 13 Jul 2023 00:00:00 +0530 Tue, 06 Aug 2024 20:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456628 Tariff classification of metal clad printed circuit boards used for LED lamp manufacture was the central issue, with the document stating that the goods were to be assessed under the applicable customs tariff entry rather than the alternative heading proposed by the Department. It further records that the classification question had already been settled by binding coordinate Bench precedent on the same product, so the contrary demand confirmation could not be sustained. On that basis, the duty demand, interest and penalty were set aside and the impugned order was annulled in full. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456628