2024 (8) TMI 269 - AT - Customs

Classification of imported goods - Metal Core Printed Circuit Board (MCPCB) - to be classified under Heading 85.34 (Tariff Item 8534 0000) as Printed Circuits or under Heading 94.05 (Tariff Item 9405 9900)? - HELD 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 to sustain classification of the same goods under Tariff Item 9405 9900, as claimed by the Revenue. Reliance can be placed in CROMPTON GREAVES CONSUMER ELECTRICALS LTD VERSUS COMMISSIONER OF CUSTOMS (NS-V) 2022 (9) TMI 1130 - CESTAT MUMBAI where it was held that 'The specificity of description in the claimed classification is not anywhere matched by the description within which the assessing authorities have sought to place the impugned goods. Moreover, it is clear from the description that parts , if at all finding fitment within heading 9405 of First Schedule to Customs Tariff Act, 1975, should not be specified or included elsewhere.' There are no merits in the impugned order, insofar it has upheld the adjudication order and rejected the appeal filed by the appellant - the impugned order is set aside - appeal allowed.

Summary

Issues:
Classification of imported goods under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' vs. Heading 94.05 (Tariff Item 9405 9900) for goods 'Metal Core Printed Circuit Board' (MCPCB).

Classification Issue Analysis:
The appellant imported MCPCBs and claimed classification under Heading 85.34 as 'Printed Circuits', while the department classified them under Heading 94.05 as they are used in LED manufacture. The department adjudicated against the appellant, confirming duty liability. The Commissioner (Appeals) rejected the appeal. The Tribunal noted previous orders on similar issues, including Crompton Greaves Consumer Electricals Ltd cases and Halonix Technologies Pvt Ltd case. The Tribunal held that MCPCBs should be classified under Tariff Item 8534 0000, not 9405 9900 as claimed by the Revenue. Citing the settled legal position, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant.

This judgment addresses the dispute over the classification of MCPCBs imported by the appellant. The key issue revolved around whether these goods should be classified under Heading 85.34 or Heading 94.05 of the tariff. The appellant argued for classification under Heading 85.34 as 'Printed Circuits', while the department classified them under Heading 94.05 due to their use in LED manufacture. The Tribunal referred to previous orders, establishing a consistent view that MCPCBs should be classified under Tariff Item 8534 0000. This legal precedent guided the Tribunal's decision to set aside the impugned order and allow the appeal, emphasizing the importance of adhering to established legal interpretations in matters of tariff classification. The judgment underscores the significance of legal consistency and precedent in resolving classification disputes, ensuring uniformity and predictability in customs matters.