Machine-specific classification under Chapter 90 governs parts and populated PCB sub-assemblies, excluding integrated-circuit heading coverage.

Parts and accessories suitable for use solely or principally with a particular machine are classified with that machine under Chapter Note 2 of Chapter 90. Applying that rule, populated printed circuit board sub-assemblies were held not to fall within the heading reserved for integrated circuits, and no material displaced the conclusion that the disputed items were not classifiable under Heading 8542. The goods at Sl. Nos. 7 and 8 were therefore classified under Heading 9032.90, rather than under Heading 8473.30 for one of the items, while the uncontested classification at Sl. No. 3 remained unchanged.

---

---

Issues: Whether the goods at Sl. Nos. 7 and 8 of the bill of entry were classifiable under Heading 9032.90 under Chapter Note 2 of Chapter 90, and not under Heading 8542 or Heading 8473.30.

Analysis: The goods at Sl. Nos. 7 and 8 were treated as sub-assemblies or parts used with a machine falling under Chapter 90. The finding that Heading 8542 applies to integrated circuits and not to populated printed circuit board sub-assemblies was accepted, and no material was produced to displace the conclusion that the disputed items were not classifiable under Heading 8542. Under Chapter Note 2 of Chapter 90, parts and accessories suitable for use solely or principally with a particular kind of machine are to be classified with that machine.

Conclusion: The goods at Sl. No. 7 were correctly classified under Heading 9032.90, and the goods at Sl. No. 8 were also classifiable under Heading 9032.90 rather than Heading 8473.30.

Final Conclusion: The dispute on classification was resolved by applying the machine-specific rule under Chapter 90, resulting in acceptance of the appellant's classification for the disputed items at Sl. Nos. 7 and 8 while leaving the uncontested classification at Sl. No. 3 undisturbed.

Ratio Decidendi: Parts and accessories suitable for use solely or principally with a particular machine are classifiable with that machine under Chapter Note 2 of Chapter 90, and populated PCB sub-assemblies are not covered by the heading reserved for integrated circuits.

---