https://www.taxtmi.com/caselaws?id=87125 Electric control panels, electric panel boards, and electronic integrated circuits were treated as goods specifically covered under Chapter 85 rather than as components classifiable under Heading 84.48. Note 2(a) of Section XVI required parts that are themselves goods falling within Chapter 84 or 85 to be classified under their own specific headings, and Rule 2(b) could not displace that specific classification. On that basis, control panels and panel boards fell under Heading 85.37 and integrated circuits under Heading 85.42, so classification as auxiliary machinery was not available. The departmental classification was therefore upheld and the appeal rejected. en-us Mon, 22 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87125 Electric control panels, electric panel boards, and electronic integrated circuits were treated as goods specifically covered under Chapter 85 rather than as components classifiable under Heading 84.48. Note 2(a) of Section XVI required parts that are themselves goods falling within Chapter 84 or 85 to be classified under their own specific headings, and Rule 2(b) could not displace that specific classification. On that basis, control panels and panel boards fell under Heading 85.37 and integrated circuits under Heading 85.42, so classification as auxiliary machinery was not available. The departmental classification was therefore upheld and the appeal rejected. Case-Laws Central Excise Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87125