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    <title>2025 (9) TMI 1071 - Supreme Court</title>
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    <description>The SC dismissed the appeal and upheld the CESTAT&#039;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 tribunal&#039;s order of 02-01-2025 was affirmed, and no interference was found warranted with the impugned decision.</description>
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      <title>2025 (9) TMI 1071 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=778582</link>
      <description>The SC dismissed the appeal and upheld the CESTAT&#039;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 tribunal&#039;s order of 02-01-2025 was affirmed, and no interference was found warranted with the impugned decision.</description>
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