Printed circuits classification under heading 85.18/27(1) secured customs exemption and lower assessment.

Printed circuits were treated as classifiable under heading 85.18/27(1), and that classification brought them within the scope of Notification No. 172/77-Customs. On that basis, the Tribunal accepted the common position of the parties that the notified exemption applied and that reassessment at the lower rate followed. The operative effect was entitlement to lower assessment for the goods as classified under the relevant heading with exemption benefit.

---

---

Issues: Whether printed circuits were classifiable under heading 85.18/27(1) and eligible for the benefit of exemption Notification No. l72/77-Customs, with consequential entitlement to lower assessment.

Analysis: The parties were in agreement that the goods were printed circuits and that the proper classification was under heading 85.18/27(1) read with the exemption notification. The Tribunal accepted this common position and treated the classification as attracting the notified exemption, which supported reassessment at the lower rate.

Conclusion: The goods were held classifiable under heading 85.18/27(1) with the benefit of Notification No. l72/77-Customs, and the appellant was entitled to the lower assessment.

---