2023 (6) TMI 1408

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..... PCBs) for manufacturing of LED Lamps - to be classified under tariff item 8534 00 00 of First Schedule to the Customs Tariff Act, 1975 or under tariff item 9405 99 00? - HELD THAT:- The issue involved in the present appeals is no more res integra in view of CROMPTON GREAVES CONSUMER ELECTRICALS LTD VERSUS COMMISSIONER OF CUSTOMS (NS-V) [ 2022 (9) TMI 1130 - CESTAT MUMBAI] passed by this Tribunal i .....

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..... d goods namely "Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED Lamps", classified under tariff item 8534 00 00 of First Schedule to the Customs Tariff Act, 1975. The classification claimed by the appellants were disputed by the department, holding that the said product should appropriately be classifiable under tariff item 9405 99 00. Classification adopted in the Bills of Ent .....

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