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    <title>2006 (3) TMI 396 - CESTAT, BANGALORE</title>
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    <description>Pentium-II/Celeron microprocessors were held classifiable as computer parts under Heading 8473.30 because the tariff specifically covered microprocessors there, and the specific entry prevailed over the general heading for electronic integrated circuits under Heading 8542. The goods were treated as specialised integrated circuits used in computers, but that did not displace the more specific tariff description. Classification under Heading 8542 therefore failed, and the departmental classification under Heading 8473.30 was sustained.</description>
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      <description>Pentium-II/Celeron microprocessors were held classifiable as computer parts under Heading 8473.30 because the tariff specifically covered microprocessors there, and the specific entry prevailed over the general heading for electronic integrated circuits under Heading 8542. The goods were treated as specialised integrated circuits used in computers, but that did not displace the more specific tariff description. Classification under Heading 8542 therefore failed, and the departmental classification under Heading 8473.30 was sustained.</description>
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