https://www.taxtmi.com/caselaws?id=73692 Integrated circuits were treated as distinct composite circuit products built on a silicon chip, not as discrete transistors or semiconductor diodes. Because the tariff description covered only discrete components, the goods could not be reclassified under that heading despite containing transistor and diode elements. The notification-based exemption therefore did not apply, and the assessee's classification claim failed. The governing principle was that a monolithic integrated circuit remains a complete circuit system and cannot be equated with individual semiconductor devices for tariff or exemption purposes. en-us Mon, 16 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73692 Integrated circuits were treated as distinct composite circuit products built on a silicon chip, not as discrete transistors or semiconductor diodes. Because the tariff description covered only discrete components, the goods could not be reclassified under that heading despite containing transistor and diode elements. The notification-based exemption therefore did not apply, and the assessee's classification claim failed. The governing principle was that a monolithic integrated circuit remains a complete circuit system and cannot be equated with individual semiconductor devices for tariff or exemption purposes. Case-Laws Central Excise Mon, 16 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73692