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2025 (1) TMI 269

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..... inter-State supply of goods. This cannot supplant the responsibility of the assessing officer under Section 12 of the Customs Act, 1962 to determine the classification of goods. 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. Conclusion - MCPCBs should be classified under CTH 8534. There are no merits in the impugned appeal - appeal dismissed. - HON BLE DR. RACHNA GUPTA, MEMBER (JUDICI .....

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..... liable for confiscation under the provisions of the Customs Act, 1962. Representative samples were also drawn for further enquiry in the matter. During investigation, it was observed that the goods mentioned in the Bill of Entry No. 3068449 dated 02.05.2019 i.e. MCPCB 6349 Pride plus New 20W 5.8X1127MM (CELZLX0760) (un-mounted Printed Circuit Board) for the manufacturing of LED lamps appeared to be more appropriately classifiable under CTH 94054090 of Customs Tariff Act, whereas, the importer classified these items under CTH 85340000 of Schedule 1 of Customs Tariff Act, 1975, on NIL rate of Basic Customs Duty vide Customs Notification No. 24/2005 dated 01.03.2005. Accordingly, a show cause notice dated 17.06.2019 was issued to the responden .....

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..... ized Representative for the Department-Appellant reiterated the findings of the Review order as well as the order-in-original and submitted that the subject goods self-assessed under the Bills of Entry, are denoted MCPCB 6349 Pride plus New 20W 5.8X1127 MM (for the manufacturer of LED lamp) designed for the manufacturing of LED lights and fixtures. The Harmonized System (HS) code for LED Lights, including LED Lamps, is expressly specified in Sr. No. 226 and 227 of Notification 1/2017-Central Tax (Rate) dated 28th June 2017, under CTH 9405 and the Adjudicating Authority justified the classification of MCPCBs under CTH 9405, supported by IGST Notification No. 01/2017-IT(Rate) dated 28.06.2017. This notification differentiates between PCBs (cl .....

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..... or legal basis for rejecting the classification of MCPCBs under CTH 9405. He contended that the appellate authority had incorrectly stated that MCPCBs do not qualify as parts of LED lamps under CTH 9405, despite the fact that MCPCBs are integral to LED lamps functionality. He further submitted that the appellate authority had ignored the specific notification and procedural compliance that supports MCPCB's classification under CTH 9405. As per Explanatory Notes, Chapter 85 does not cover goods which can be used independently but covers those which are designed to be used as components in electrical equipment. In the instant case, the products can be used independently as they are integrated LED where the LED lamp is integrated into the .....

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..... porch and gate lamps; special buildings, monuments, parks. (3) Specialised lamps, e.g. darkroom lamps; machine lamps (presented separately); photographic studio lamps; inspection lamps (other than those of heading 85.12); non-flashing beacons for aerodromes: shop window lamps; electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees). (4) Lamps and lighting fittings for the vehicles of Chapter 86, for aircraft or for ships or boats, e.g. headlamps for trains; locomotive and railway rolling stock lanterns; headlamps for aircraft; ships' or boats' lanterns. It should be noted, however, that sealed beam lamp units are classified in heading 85.39. Ld. AR submitte .....

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..... is urged that Department appeal be allowed. 4. None appeared on behalf of the Respondent-Assessee nor any arguments/cross objections have been filed. We note that vide daily order dated 31.07.2024, the Principal Bench had ordered as follows: It is made clear that the appeal may be decided on merits if the appellant does not appear on the next date. When the case was listed on 14.10.2024, no one appeared nor any request for adjournment was received. Hence, we proceed to decide the case on merits. The issue for consideration before us is the classification of MCPCBs imported by the respondent assessee. We note that the Department has relied heavily on the IGST Notification 1/2007-I.T(rate) dated 28.06.2017 to decide the classification of the .....

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