CESTAT Grants Concessional Duty on Aluminium-Based Laminates used in MCPCBs

Arktron Electronics Vs Commissioner of Customs (Preventive) (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Delhi has ruled in favor of Arktron Electronics, allowing the company to avail concessional customs duty rates on imported aluminium-based copper clad laminates. These laminates are crucial inputs in the manufacture of Metal Clad Printed Circuit Boards (MCPCBs). The Tribunal’s decision, issued on May 29, 2025, sets aside an order from the Commissioner of Customs (Preventive) that had denied this benefit, demanded differential duty, and imposed penalti...