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The imported goods, IC-Codecs, are electronic integrated circuits used in the manufacture of mobile phones and tablets. They are classified under Customs Tariff Item 8542 39 00 of the Customs Tariff Act 1975, not under CTI 8517 62 90. The ICs are not considered "apparatus" or "machines" as they cannot function standalone or establish a network connection. CTH 8542 specifically covers "electronic integrated circuits" in the form of un-diced wafers, which the imported IC-Codecs are. Therefore, the appellant is entitled to the benefit of the exemption Notification dated 01.03.2005, which exempts customs duty on goods imported under CTH 8542. The department's appeal was dismissed as the order on merits could not be sustained.
The imported goods, IC-Codecs, are electronic integrated circuits used in the manufacture of mobile phones and tablets. They are classified under Customs Tariff Item 8542 39 00 of the Customs Tariff Act 1975, not under CTI 8517 62 90. The ICs are not considered "apparatus" or "machines" as they cannot function standalone or establish a network connection. CTH 8542 specifically covers "electronic integrated circuits" in the form of un-diced wafers, which the imported IC-Codecs are. Therefore, the appellant is entitled to the benefit of the exemption Notification dated 01.03.2005, which exempts customs duty on goods imported under CTH 8542. The department's appeal was dismissed as the order on merits could not be sustained.
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