2023 (7) TMI 1441

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..... 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 (N .....

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..... sh Kangasia with Ms. Apoorva Singh Parihar, Advocate For the Respondent : Shri Manoj Kumar, Authorized Representative ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. Classification of imported goods namely, Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED Lamps is the subject matter of present dispute. The appellant M/s Halonix Technologies Pvt. Ltd. has cla .....

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..... ectricals Ltd. Vs. Commissioner of Customs (NS-V) reported in 2022 (9) TMI 1130-CESTAT-MUMBAI. By relying upon the said order of the Tribunal, in a recent order dated 28.06.2023, 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 de .....

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