Customs Tribunal Upholds Classification of MCPCBs as Standard PCBs, Not LED Lamp Parts.

A customs tribunal upheld the classification of Metal Core Printed Circuit Boards (MCPCBs) under Customs Tariff Heading (CTH) 8534 as standard printed circuit boards, rather than under CTH 94054090 as parts of LED lamps. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal, affirming that MCPCBs should not be classified differently from previous tribunal decisions on similar facts. The department cannot use an Integrated Goods and Services Tax (IGST) notification to determine classification under the Customs Act. .....

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