https://www.taxtmi.com/caselaws?id=466600 Whether metal core printed circuit boards fall under Tariff Item 8534 or as parts of luminaires under Tariff Item 9405 turned on statutory classification using the Customs Act framework, the Customs Tariff Act, the General Rules for Interpretation and Chapter/Section notes. Chapter Note 8 treats printed circuits by description irrespective of cladding, and parts falling within Chapter 85 must be classified there. An IGST rate notification is inapposite to tariff classification. Prior tribunal precedents supported classification under 8534 and the revenue failed to discharge its burden; result: goods classifiable under 8534 and impugned order set aside. en-us Thu, 13 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466600 Whether metal core printed circuit boards fall under Tariff Item 8534 or as parts of luminaires under Tariff Item 9405 turned on statutory classification using the Customs Act framework, the Customs Tariff Act, the General Rules for Interpretation and Chapter/Section notes. Chapter Note 8 treats printed circuits by description irrespective of cladding, and parts falling within Chapter 85 must be classified there. An IGST rate notification is inapposite to tariff classification. Prior tribunal precedents supported classification under 8534 and the revenue failed to discharge its burden; result: goods classifiable under 8534 and impugned order set aside. Case-Laws Customs Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466600