https://www.taxtmi.com/caselaws?id=110114 A populated printed circuit board with discrete electrical or mechanical components mounted on it is excluded from Heading 8542 because microassemblies under that heading do not cover assemblies mounted on printed circuits. The explanatory notes also indicate that printed circuits carrying mounted components are not treated as microassemblies and instead fall to be classified under the provisions applicable to machine parts. On that basis, the board was not classifiable as an electronic integrated circuit or microassembly and was to be treated as a part of the machine for which it was designed. en-us Tue, 09 Dec 2003 00:00:00 +0530 Fri, 13 Apr 2012 17:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110114 A populated printed circuit board with discrete electrical or mechanical components mounted on it is excluded from Heading 8542 because microassemblies under that heading do not cover assemblies mounted on printed circuits. The explanatory notes also indicate that printed circuits carrying mounted components are not treated as microassemblies and instead fall to be classified under the provisions applicable to machine parts. On that basis, the board was not classifiable as an electronic integrated circuit or microassembly and was to be treated as a part of the machine for which it was designed. Case-Laws Central Excise Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110114