Aluminium-based MCPCBs qualify for customs duty exemption based on functional equivalence and essential material characteristics under Notification 25/1999-CUS.

CESTAT held that Metal Core Printed Circuit Boards (MCPCBs) are functionally equivalent to Printed Circuit Boards (PCBs), with additional heat dissipation capabilities. Aluminium-based copper clad laminates were eligible for customs duty exemption under Notification No. 25/1999-CUS prior to 2022 amendment. The tribunal found the Principal Commissioner of Customs (Preventive) lacked jurisdiction to issue show cause notices for 29 Bills of Entry already adjudicated by the jurisdictional Commissioner. The impugned order was set aside, with the appeal allowed, establishing that composite material classification depends on essential character and composition, not peripheral functional variations. .....

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