https://www.taxtmi.com/caselaws?id=86783 Printed circuit assemblies used as telephone equipment components were treated as modular assemblies of discrete active and passive parts, bringing them within Heading 85.42 as electronic integrated circuits and microassemblies. Chapter Note 5 to Chapter 85 gave Headings 85.41 and 85.42 precedence over competing headings, and Section Note 2 to Section XVI required goods specifically covered by Chapter 85 to be classified there first. Heading 85.17 for telephony apparatus applied only if the goods were not otherwise classifiable under Heading 85.42. On that basis, the broader functional heading could not displace the more specific tariff entry, and the classification in favour of the assessee was upheld. en-us Thu, 01 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86783 Printed circuit assemblies used as telephone equipment components were treated as modular assemblies of discrete active and passive parts, bringing them within Heading 85.42 as electronic integrated circuits and microassemblies. Chapter Note 5 to Chapter 85 gave Headings 85.41 and 85.42 precedence over competing headings, and Section Note 2 to Section XVI required goods specifically covered by Chapter 85 to be classified there first. Heading 85.17 for telephony apparatus applied only if the goods were not otherwise classifiable under Heading 85.42. On that basis, the broader functional heading could not displace the more specific tariff entry, and the classification in favour of the assessee was upheld. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86783