2025 (6) TMI 1277

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....for the Respondent: Shri Rajesh Singh, Authorised Representative ORDER JUSTICE DILIP GUPTA The order dated 10.11.2022 passed by the Commissioner of Customs (Appeals) rejecting the classification of MCPCB under Customs Tariff Item No. 85340000 and re-classifying them under Customs Tariff Item No. 94054090 has been assailed in this appeal. 2. Shri Rakshit Verma, learned counsel for the appellant....

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....85340000. The relevant paragraph 5 of this decision is reproduced below: "5. We find that the issue arising out of the present dispute is no more res integra in view of various orders passed by this Tribunal on identical set of facts. Since the Tribunal 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 t....