Havells India wins: CESTAT Classifies MCPCBs as LED Components, Not Independent Lighting Fixtures [Read Order]
CESTAT upheld Havells India's classification of imported MCPCBs under CTH 85340000 as LED components, rejecting dept. claim of misclassification under CTH 94054090
By Kavi Priya - On March 6, 2025 6:17 pm - 2 mins read
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Metal Core Printed Circuit Boards ( 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….
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