Tribunal Confirms MCPCBs Classified as Standard PCBs, Rejects Revenue Appeal on LED Lamp Parts Classification. https://www.taxtmi.com/highlights?id=84605 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. en-us Mon, 06 Jan 2025 08:42:25 +0530 Mon, 06 Jan 2025 08:42:25 +0530 TaxTMI RSS Generator Tribunal Confirms MCPCBs Classified as Standard PCBs, Rejects Revenue Appeal on LED Lamp Parts Classification. https://www.taxtmi.com/highlights?id=84605 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. Highlights Customs Mon, 06 Jan 2025 08:42:25 +0530 https://www.taxtmi.com/highlights?id=84605