Microprocessor classification under customs tariff upheld as computer parts rather than integrated circuits.

Imported Pentium-II/Celeron microprocessors were treated as computer parts, not integrated circuits, because their technical character and the tariff scheme pointed to Heading 8473.30. The appellate authority relied on Notification No. 97/98-Cus., which specifically brought microprocessors within Heading 8473.30, together with technical literature and the earlier decision cited before it. It also considered the Chapter 85 note invoked by the appellant but found the goods more appropriately classified as parts of computers rather than under Heading 8542. The appeal therefore failed, and the classification under Heading 8473.30 was upheld.

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Issues: Whether imported Pentium-II/Celeron microprocessors were classifiable under Heading 8542 as integrated circuits or under Heading 8473.30 as parts of computers.

Analysis: The classification depended on the nature of the imported goods and the tariff scheme. The appellate authority relied on the technical character of microprocessors as the heart of the computer and on the tariff entry introduced by Notification No. 97/98-Cus. dated 27-11-1998, which specifically brought microprocessors under Heading 8473.30. It also applied the Chapter 85 note relied upon by the appellant and, in light of the technical literature and the earlier decision cited before it, concluded that the goods were more appropriately treated as computer parts rather than as integrated circuits under Heading 8542.

Conclusion: The goods were held classifiable under Heading 8473.30 and not under Heading 8542, and the appeal failed.

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