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TMI Blog2024 (8) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed. - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms Anjali Hirawat, Advocate for the appellant Shri Deepak Sharma, Assistant Commissioner (AR) for the respondent ORDER Heard both sides and perused the case records. 2. Brief facts of the case are that the appellant had imported goods namely, Metal Core Printed Circuit Board (MCPCB) and claimed classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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