Computer parts classification for populated printed circuit boards accepted; notification benefit left for adjudicating authority

Imported populated printed circuit boards mounted with integrated circuits and other electronic components were classified as parts of computers under the relevant tariff heading, following the Tribunal's earlier view on identical goods, rather than under the heading preferred by the assessee. The plea for benefit of Notification No. 23/98, having been raised for the first time, was not examined on merits and was left for consideration by the adjudicating authority. The Revenue's classification was accepted, while the notification issue remained open for determination at the remand stage.

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Issues: Whether the imported populated printed circuit boards mounted with integrated circuits and other electronic components were correctly classifiable under the tariff heading accepted by the assessee or under the heading pressed by the Revenue.

Analysis: The imported goods were described as populated printed circuit boards mounted with integrated circuits and other electronic components. The Tribunal followed its earlier view on identical goods and held that such items were classifiable as parts of computers under the relevant tariff heading rather than under the heading claimed by the assessee. The plea regarding the benefit of Notification No. 23/98 was raised for the first time and was therefore not decided on merits at that stage; the question was left for examination by the adjudicating authority.

Conclusion: The classification adopted by the Revenue was accepted, and the matter was remanded only for consideration of the notification benefit.

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