https://www.taxtmi.com/caselaws?id=107635 An imported Intel Celeron processor assembled on a printed circuit board with a heat sink, fan and other components was treated as the central processing unit of a computer and not as a hybrid integrated circuit under Heading 85.42. The material was found insufficient to establish classification under Heading 85.42, while Note 5(b) of Chapter 84 supported treatment as a separately presented unit of an automatic data processing machine under Chapter 84, including Heading 84.73. Confiscation was not justified because the dispute reflected a bona fide classification controversy, so confiscation was set aside. en-us Tue, 08 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107635 An imported Intel Celeron processor assembled on a printed circuit board with a heat sink, fan and other components was treated as the central processing unit of a computer and not as a hybrid integrated circuit under Heading 85.42. The material was found insufficient to establish classification under Heading 85.42, while Note 5(b) of Chapter 84 supported treatment as a separately presented unit of an automatic data processing machine under Chapter 84, including Heading 84.73. Confiscation was not justified because the dispute reflected a bona fide classification controversy, so confiscation was set aside. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107635