Case Details: Principal Commissioner Customs (Prev), New Delhi Versus Havells India Ltd. (2025) 33 Centax 337 (S.C.)
Judiciary and Counsel Details
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J.B. Pardiwala & R. Mahadevan, JJ.
- S/Shri N. Venkataraman, A.S.G., V.C. Bharathi, Navanjay Mahapatra, Sarthak Karol, Padmesh Mishra, Chirag Madan, Advs., Gurmeet Singh Makker, AOR, for the Petitioner
Facts of the Case
An appeal was filed concerning the classification of imported Metal-core Printed Circuit Boards (MCPCBs) used in the manufacture of LED lamps. The appellant contended that the imported goods were liable to be classified under Tariff Item 9405 99 00 of the Customs Tariff Act, 1975. The respondent submitted that the goods were specifically classifiable under Tariff Item 8534 00 00. The factual matrix indicated that the goods were imported for incorporation into LED lamps, and the classification dispute arose regarding the correct tariff item applicable under the Customs Tariff Act, 1975. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
Supreme Court held
The Supreme Court held that Metal-core Printed Circuit Boards imported for use in the manufacture of LED lamps were specifically classifiable under Tariff Item 8534 00 00 and not under Tariff Item 9405 99 00 of the Customs Tariff Act, 1975. There being no good reason to interfere with the impugned order passed by CESTAT, the appeal was dismissed.
List of Cases Reviewed
- Principal Commissioner b. Havells India Ltd. — (2025) 33 Centax 336 (Tri. – Del.) — Affirmed [Para 2]
