https://www.taxtmi.com/caselaws?id=86686 Populated printed circuit boards imported as spares for a spectrophotometer were held classifiable under Heading 8473.30 rather than Heading 9033.00. Chapter Note 2(a) to Chapter 90 required parts and accessories that themselves answer to headings in Chapters 84, 85 or 91 to be classified in their own headings, and the goods were found suitable principally for machines falling under Heading 84.71 and, by Heading 84.73, for their parts and accessories. The alternative claim under Heading 85.34 was rejected because the goods were admittedly populated PCBs. On that basis, the Chapter 90 claim did not prevail and the refund claim failed. en-us Wed, 07 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86686 Populated printed circuit boards imported as spares for a spectrophotometer were held classifiable under Heading 8473.30 rather than Heading 9033.00. Chapter Note 2(a) to Chapter 90 required parts and accessories that themselves answer to headings in Chapters 84, 85 or 91 to be classified in their own headings, and the goods were found suitable principally for machines falling under Heading 84.71 and, by Heading 84.73, for their parts and accessories. The alternative claim under Heading 85.34 was rejected because the goods were admittedly populated PCBs. On that basis, the Chapter 90 claim did not prevail and the refund claim failed. Case-Laws Customs Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86686