2025 (6) TMI 1277 - AT - Customs

Rejection of classification of MCPCB under Customs Tariff Item No. 85340000 and re-classifying them under Customs Tariff Item No. 94054090 - HELD THAT - A perusal of the order passed by the Division Bench in Havells India 2025 (1) TMI 269 - CESTAT NEW DELHI clearly shows that MCPCB imported by the appellant would classify merit classification under Customs Tariff Item No. 85340000. The impugned order dated 10.11.2022 cannot be sustained and is set aside - Appeal allowed.

Summary

The Appellate Tribunal (CESTAT New Delhi) allowed the appeal against the Commissioner of Customs (Appeals) order dated 10.11.2022, which had rejected the classification of MCPCB under Customs Tariff Item No. 85340000 and re-classified it under Tariff Item No. 94054090. The Tribunal relied on its prior Division Bench decision in Principal Commissioner of Customs, New Delhi (Preventive) vs. Havells India Ltd. [Customs Appeal No. 51766 of 2022], holding that MCPCB is correctly classifiable under Customs Tariff Item No. 85340000, not under 94059900 as claimed by the department. The Tribunal emphasized that "the issue arising out of the present dispute is no more res integra" and cited consistent precedents including Crompton Greaves and Halonix Technologies decisions supporting classification under 85340000. Consequently, the impugned order was set aside and the appeal allowed.