https://www.taxtmi.com/caselaws?id=764207 CESTAT New Delhi dismissed the department's appeal regarding classification of imported Metal Core Printed Circuit Boards (MCPCBs). The tribunal held that MCPCBs should be classified under CTH 85340000 as standard PCBs rather than under CTH 94054090 as parts of LED lamps. The department's reliance on IGST Notification for classification was rejected as it was meant for inter-state supply purposes and cannot replace the assessing officer's responsibility under Section 12 of Customs Act, 1962. The tribunal followed its previous consistent rulings on identical facts, confirming MCPCBs belong under Tariff Item 8534. en-us Thu, 02 Jan 2025 00:00:00 +0530 Mon, 06 Jan 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764207 CESTAT New Delhi dismissed the department's appeal regarding classification of imported Metal Core Printed Circuit Boards (MCPCBs). The tribunal held that MCPCBs should be classified under CTH 85340000 as standard PCBs rather than under CTH 94054090 as parts of LED lamps. The department's reliance on IGST Notification for classification was rejected as it was meant for inter-state supply purposes and cannot replace the assessing officer's responsibility under Section 12 of Customs Act, 1962. The tribunal followed its previous consistent rulings on identical facts, confirming MCPCBs belong under Tariff Item 8534. Case-Laws Customs Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764207