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2022 (9) TMI 1130 - AT - CustomsClassification of imported goods - MC PCB - MC PCB NBL 7W9 S1P to 835 V1.0 25*25*1 mm 7*13 Panel Tc=1W/m Copper thickness 0.5 Oz (FOR MFG OF LED LAMP) - to be classified under tariff item 8534 00 00 or tariff item 9405 99 00 of First Schedule to Customs Tariff Act, 1975? - printed circuit boards or not - HELD THAT:- The specificity of description in the claimed classification is not anywhere matched by the description within which the assessing authorities have sought to place the impugned goods. Moreover, it is clear from the description that ‘parts’, if at all finding fitment within heading 9405 of First Schedule to Customs Tariff Act, 1975, should not be specified or included elsewhere. In the light of the specific description, notwithstanding the addition of a metallic layer which does not find elaboration in the rival heading too, rule 3 (a) of The General Rules for the Interpretation of Import Tariff offers the solution without having to proceed further. The assessing authorities has not been discharged in accordance with the law as held. The classification adopted by the assessing authorities fails in the face of the specific entry which the respondent herein has not been able to demonstrate as having been excluded from the claimed description. Appeal allowed.
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