The MCPCB (Metal Core Printed Circuit Board) is to be classified ...

MCPCB classified as 'Printed Circuits' under 8534 0000, not 9405 9900. Tribunal upholds specificity of 8534 0000 over Revenue's claim. Order set aside.

Case Laws Customs

August 6, 2024

The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff Item 9405 9900). The Tribunal has consistently held that MCPCB should be classifiable under Tariff Item 8534 0000. The specificity of description for classification under Tariff Item 8534 0000 is more appropriate than the classification claimed by the Revenue under Tariff Item 9405 9900. The impugned order upholding the adjudication order and rejecting the appellant's appeal lacks merits and is set aside. The appeal is allowed.

View Source

← Previous Next →

The MCPCB (Metal Core Printed Circuit Board) is to be classified ...

MCPCB classified as 'Printed Circuits' under 8534 0000, not 9405 9900. Tribunal upholds specificity of 8534 0000 over Revenue's claim. Order set aside.

Case Laws Customs

August 6, 2024

You may also like:

The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit...

Classification of goods - import of Populated Printed Circuit Boards (PPCBs) - classification under Chapter Heading 8517.90 upheld - SC

The Appellate Tribunal considered the classification of printed paper labels, deciding whether they should be categorized under Heading 48.21 with a 16% duty or...

Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand...

The ITAT Ahmedabad addressed Transfer Pricing (TP) adjustments, focusing on royalty, management fees, and IT allocation costs. The tribunal upheld the use of the...

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

Classfication of supply - supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant's factory and supplied as a single unit...

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) addressed the issue of classifying imported goods as worn clothing under Customs Tariff Item No. 6309 90...

Classification of goods - Special Purpose Bullet Proof Armoured Vehicles - The impugned vehicles are classifiable under CETH 8705 0000 and thus, eligible for exemption. - AT

Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the...

Quick Updates: