Specific tariff classification prevails over general auxiliary-machinery heading for control panels, panel boards and integrated circuits.

Electric control panels, electric panel boards, and electronic integrated circuits were treated as goods specifically covered under Chapter 85 rather than as components classifiable under Heading 84.48. Note 2(a) of Section XVI required parts that are themselves goods falling within Chapter 84 or 85 to be classified under their own specific headings, and Rule 2(b) could not displace that specific classification. On that basis, control panels and panel boards fell under Heading 85.37 and integrated circuits under Heading 85.42, so classification as auxiliary machinery was not available. The departmental classification was therefore upheld and the appeal rejected.

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Issues: Whether Electric Control Panels, Electric Panel Boards and Electronic Integrated Circuits and Micro Assemblies were correctly classified under Chapter 85 of the Central Excise Tariff Act, 1985, or whether they were classifiable as components under Heading 84.48.

Analysis: Note 2(a) of Section XVI of the Central Excise Tariff Act, 1985 requires parts of machines which are themselves goods falling under any heading of Chapter 84 or 85, other than the specified exceptions, to be classified under their respective headings. Electric Control Panels and Electric Panel Boards fall under Heading 85.37, while Integrated Circuits fall under Heading 85.42. Since the disputed items were goods specifically covered by those headings, classification under Heading 84.48 as auxiliary machinery was not available. Rule 2(b) could not be invoked when Rule 2(a) and Note 2(a) already governed the classification.

Conclusion: The classification made by the department was correct and the appeal was rejected.

Ratio Decidendi: Where a machine part is itself specifically covered by a heading in Chapter 84 or 85, it must be classified under that specific heading and not under a general auxiliary-machinery heading.

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