2024 (8) TMI 269

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.... Commissioner (AR) for the respondent ORDER Heard both sides and perused the case records. 2. Brief facts of the case are that the appellant had imported goods namely, 'Metal Core Printed Circuit Board' (MCPCB) and claimed classification of the same under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits'. Contrary to the classification claimed by the appellant, the department had clas....

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....al has taken the view that the product in question i.e., MCPCB should be classifiable under Tariff Item 8534 0000, different view cannot be taken to sustain classification of the same goods under Tariff Item 9405 9900, as claimed by the Revenue. The orders passed by the Tribunal on the issue are as under i. Crompton Greaves Consumer Electricals Ltd vs. Commissioner of Customs (NS-V) [2022 (9) TM....