https://www.taxtmi.com/caselaws?id=76541 Intel Pentium Celeron microprocessors were held classifiable as parts of automatic data processing machines under CTH 8473.30 rather than under CTH 85.42. Following its earlier ruling on identical goods and the prior affirmation of that view, CESTAT treated the imports as microprocessors eligible for the concessional duty benefit under Notification No. 23/98-Cus. dated 2 June 1998. The classification and exemption issue was therefore decided in favour of the assessee, and the concessional rate of duty was held admissible. en-us Wed, 19 Aug 2009 00:00:00 +0530 Sat, 03 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76541 Intel Pentium Celeron microprocessors were held classifiable as parts of automatic data processing machines under CTH 8473.30 rather than under CTH 85.42. Following its earlier ruling on identical goods and the prior affirmation of that view, CESTAT treated the imports as microprocessors eligible for the concessional duty benefit under Notification No. 23/98-Cus. dated 2 June 1998. The classification and exemption issue was therefore decided in favour of the assessee, and the concessional rate of duty was held admissible. Case-Laws Central Excise Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76541