https://www.taxtmi.com/caselaws?id=118077 Pentium-II/Celeron microprocessors were treated as integrated circuits meant for computers and, on that basis, classified as parts of automatic data processing machines rather than populated printed circuit boards. The exclusion in Notification No. 23/98-Cus did not apply because the goods fell outside the category of populated printed circuit boards. The classification under the heading for computer parts therefore supported eligibility for the customs exemption, and the notification benefit was held admissible. en-us Mon, 22 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 13:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118077 Pentium-II/Celeron microprocessors were treated as integrated circuits meant for computers and, on that basis, classified as parts of automatic data processing machines rather than populated printed circuit boards. The exclusion in Notification No. 23/98-Cus did not apply because the goods fell outside the category of populated printed circuit boards. The classification under the heading for computer parts therefore supported eligibility for the customs exemption, and the notification benefit was held admissible. Case-Laws Customs Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118077