Classification of Crompton Greaves’ Imported MC PCBs as Printed Circuits or Lamp Parts: Supreme Court to Decide [Read Judgement]
The Supreme Court is set to decide whether Crompton Greaves’ imported metal core printed circuit boards should be classified as printed circuits or as lamp parts for customs duty purposes.
Classification - Crompton Greaves - Imported MC PCBs - Printed Circuits - Lamp Parts - Supreme Court - taxscan
Classification - Crompton Greaves - Imported MC PCBs - Printed Circuits - Lamp Parts - Supreme Court - taxscan
In a recent development, the Supreme Court of India took up an appeal filed by the Commissioner of Customs against Crompton Greaves Consumer Electricals Ltd., challenging a CESTAT order that classified the company’s imported Metal Core Printed Circuit Boards (MC PCBs) as printed circuits rather than parts of lamps.
The appeal came after the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in its order dated September 9, 2022, ruled in favour of Crompton Greaves, setting aside the department’s reclassification under Heading 9405 of the Customs Tariff Act, 1975.
The case arose when Crompton Greaves imported MC PCBs used in the manufacture of LED lamps. The company classified these goods under Heading 8534 00 00, which covers printed circuits, and paid duty accordingly.
Unravel the Tax Puzzle with the Supreme Court’s Wisdom! Click here
The two-member bench comprising Mr. C.J.Mathew (Technical Member) and Mr. Ajay Sharma (Judicial Member) observed that the classification of a product must depend on its nature and characteristics, not its end use.
The tribunal explained that MC PCBs perform the same function as regular printed circuits, except for an added metal layer used for heat dissipation. It also pointed out that the department had failed to discharge the burden of proving that the product fell under a different heading.
The tribunal further observed that reliance on sources like Wikipedia to determine classification was inappropriate and explained that notifications issued under GST laws could not override the classification system under the Customs Tariff Act. It ruled that the MC PCBs were properly classifiable under Heading 8534 00 00 as printed circuits, and not as lamp parts under Heading 9405.
Aggrieved by this decision, the Commissioner of Customs filed an appeal before the Supreme Court. As per the order dated October 30, 2025, the Registrar granted Crompton Greaves four weeks to file its counter affidavit and directed that the matter be listed before the Court thereafter.
The Supreme Court will now decide whether Crompton Greaves’ imported MC PCBs should be classified as printed circuits or as parts of lamps for customs duty purposes.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
