https://www.taxtmi.com/caselaws?id=781901 Aluminium-based copper clad laminates imported for manufacture of metal clad printed circuit boards were treated as eligible for the concessional customs duty entry for printed circuit boards under Notification No. 24/2005-Cus. Earlier Tribunal rulings had held that metal clad printed circuit boards fall within that exemption, later decisions followed the same view, and the Supreme Court left the Department's challenge undisturbed on merits. On that consistent line of authority, the contrary classification adopted by the Department could not stand, and the demand for differential duty, interest and penalty was held unsustainable. en-us Fri, 27 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781901 Aluminium-based copper clad laminates imported for manufacture of metal clad printed circuit boards were treated as eligible for the concessional customs duty entry for printed circuit boards under Notification No. 24/2005-Cus. Earlier Tribunal rulings had held that metal clad printed circuit boards fall within that exemption, later decisions followed the same view, and the Supreme Court left the Department's challenge undisturbed on merits. On that consistent line of authority, the contrary classification adopted by the Department could not stand, and the demand for differential duty, interest and penalty was held unsustainable. Case-Laws Customs Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781901