2023 (7) TMI 1441 - AT - Customs

Classification of imported goods - Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED Lamps - to be classified under tariff item 8534 00 00 of the First Schedule to the Customs Tariff Act 1975 or under 9405 99 00? - HELD THAT - The issue is no more open for any debate in view of the Final Order No. A/85876/2022 dated 09.09.2022 passed by this Tribunal in the case of CROMPTON GREAVES CONSUMER ELECTRICALS LTD VERSUS COMMISSIONER OF CUSTOMS (NS-V) 2022 (9) TMI 1130 - CESTAT MUMBAI . By relying upon the said order of the Tribunal, in a recent order CROMPTON GREAVES CONSUMER ELECTRICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, NHAVA SHEVA-V 2023 (6) TMI 1408 - CESTAT MUMBAI , the co-ordinate Bench of the Tribunal in the case of Crompton Greaves Consumer Electricals Ltd. has also set aside the demand confirmed for the subsequent period. Since the issue is no longer res integra in view of the decision, as relied upon by the appellant, the impugned order confirming the adjudged demands cannot be sustained. There are no merits in the impugned order and accordingly the same is set aside - appeal allowed.

Summary

Issues: Classification of imported goods under tariff items 8534 00 00 and 9405 99 00.

In this judgment by the Appellate Tribunal CESTAT Mumbai, the issue at hand is the classification of imported goods, specifically "Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED Lamps." The appellant claimed classification under tariff item 8534 00 00, but the Department classified the goods under tariff item 9405 99 00. The Department's classification resulted in duty demand, interest, and penalties imposed on the importer. The appellants challenged this decision before the Tribunal.

The Tribunal referenced a Final Order dated 09.09.2022 in a similar case involving Crompton Greaves Consumer Electricals Ltd., which had a bearing on the classification issue. In a subsequent order dated 28.06.2023, the Tribunal set aside the demand confirmed for a later period based on the earlier decision. The Tribunal concluded that the issue of classification was no longer open for debate due to the precedent set by the Crompton Greaves case. Relying on this precedent, the Tribunal found that the impugned order confirming the duty demands could not be upheld, leading to the allowance of the appeals in favor of the appellants.

Therefore, the Tribunal found no merit in the Department's classification and set aside the impugned order, ultimately ruling in favor of the appellants. The judgment highlights the importance of legal precedents in determining classification issues and the impact of previous tribunal decisions on similar cases.