MCPCBs Classifiable as LED Components Under CTH 85340000, Not Lighting Fixtures Under CTH 94054090

Principal Commissioner Vs Havells India Ltd. (CESTAT Delhi) Conclusion: MCPCBs imported by Havells India Ltd. should be classified under CTH 85340000 as LED components, rejecting the customs department’s claim that they fall under CTH 94054090 as independent lighting fixtures as Chapter 85 covered printed circuit boards, including those with metal cores, and that Chapter 94 applied only to finished lighting products. MCPCBs require further assembly before they become functional lighting devices, so they could not be classified under CTH 94054090. Held: Assessee-company had imported MCPCB 6...