2023 (6) TMI 1408

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..... AN, MEMBER (TECHNICAL) For the Appellant : Shri Kevin Gogoi, Advocate a/w Rishin Gala, C.A. For the Respondent : Shri Manoj Kumar, Authorized Representative ORDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. The issue involved in this batch of appeals relates to classification of imported goods namely "Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED .....

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..... e case records, we find that the issue involved in the present appeals is no more res integra in view of the Final Order No. A/85876/2022 dated 09.09.2022 passed by this Tribunal in the case of the appellant themselves. Since the issue regarding classification of the disputed goods is no more open for any debate in view of the order passed by the Tribunal, we are of the view that the impugned orde .....

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