Microprocessor classification and concessional duty benefit upheld for imports treated as parts of automatic data processing machines.

Intel Pentium Celeron microprocessors were held classifiable as parts of automatic data processing machines under CTH 8473.30 rather than under CTH 85.42. Following its earlier ruling on identical goods and the prior affirmation of that view, CESTAT treated the imports as microprocessors eligible for the concessional duty benefit under Notification No. 23/98-Cus. dated 2 June 1998. The classification and exemption issue was therefore decided in favour of the assessee, and the concessional rate of duty was held admissible.

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Issues: Whether Intel Pentium Celeron microprocessors were classifiable under CTH 85.42 and eligible for concessional duty under Notification No. 23/98-Cus. dated 2-6-1998, or under CTH 8473.30.

Analysis: The Tribunal followed its earlier decision in the assessee's own case involving identical goods and also relied on the prior view affirmed by dismissal of the Revenue's appeal. On that basis, the goods were treated as microprocessors and as parts of automatic data processing machines, bringing them within the scope of the notification benefit.

Conclusion: The classification and exemption issue was answered in favour of the assessee, and the concessional rate of duty was held admissible.

Ratio Decidendi: Identical imported microprocessors, being parts of automatic data processing machines, are eligible for concessional duty under the relevant exemption notification.

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