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of <h1>Appellate Tribunal Upholds Classification of Printed Circuit Assemblies</h1> The Appellate Tribunal CEGAT, New Delhi upheld the classification of Printed Circuit Assemblies under Heading No. 85.42 as determined by the Collector of ... Classification Issues: Classification of Printed Circuit Assemblies used as components of Telephone Equipment under Central Excise Tariff.Detailed Analysis:1. Classification Dispute: The appeal before the Appellate Tribunal CEGAT, New Delhi involved the classification of Printed Circuit Assemblies used as components of Telephone Equipment. The Assistant Collector of Central Excise classified these assemblies under Heading No. 85.17, pertaining to 'Electrical Apparatus for telephony.' Conversely, the Collector of Central Excise (Appeals), Madras classified the goods under Heading No. 85.42, covering 'Electronic integrated circuits and micro assemblies.'2. Arguments by Revenue: The Revenue contended that the Printed Circuit Assemblies, being components of telephone equipment, should be classified under the heading covering telephone equipment, i.e., Heading No. 85.17. The Revenue's representative emphasized the exclusive use of the assemblies in telephone equipment and their readiness for use in electrical apparatus for line telephony.3. Counter-Arguments by Respondents: The respondents, represented by an advocate, argued that the goods in question were micro-assemblies, as correctly described in the appeal grounds. They highlighted the description provided by the Collector of Central Excise (Appeals) and referred to Section and Chapter Notes, asserting that classification under Heading No. 85.41 and 85.42 should be considered before Heading No. 85.17.4. Legal Analysis: The Tribunal examined the Harmonised System of Nomenclature, particularly Chapter Note-5 to Chapter 85, which detailed the classification criteria for electronic integrated circuits and micro assemblies. The Tribunal noted the precedence of Heading Nos. 85.41 and 85.42 over other headings based on the function of the articles. The goods in question, described as modular and comprising discrete components, were analyzed in light of the Section Note-2 under Section XVI, emphasizing classification under Heading No. 85.42 unless not otherwise classifiable.5. Decision: After reviewing the section and Chapter Notes, along with the description of the goods, uncontested by the Revenue, the Tribunal upheld the classification under Heading No. 85.42 as determined by the Collector of Central Excise (Appeals), Madras. Consequently, the appeal filed by the Revenue was rejected, affirming the initial classification decision.This detailed analysis outlines the classification dispute, arguments presented by both parties, legal considerations, and the final decision rendered by the Appellate Tribunal CEGAT, New Delhi regarding the classification of Printed Circuit Assemblies under the Central Excise Tariff.
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