https://www.taxtmi.com/caselaws?id=118606 Imported Pentium-II/Celeron microprocessors were treated as computer parts, not integrated circuits, because their technical character and the tariff scheme pointed to Heading 8473.30. The appellate authority relied on Notification No. 97/98-Cus., which specifically brought microprocessors within Heading 8473.30, together with technical literature and the earlier decision cited before it. It also considered the Chapter 85 note invoked by the appellant but found the goods more appropriately classified as parts of computers rather than under Heading 8542. The appeal therefore failed, and the classification under Heading 8473.30 was upheld. en-us Wed, 23 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 14:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118606 Imported Pentium-II/Celeron microprocessors were treated as computer parts, not integrated circuits, because their technical character and the tariff scheme pointed to Heading 8473.30. The appellate authority relied on Notification No. 97/98-Cus., which specifically brought microprocessors within Heading 8473.30, together with technical literature and the earlier decision cited before it. It also considered the Chapter 85 note invoked by the appellant but found the goods more appropriately classified as parts of computers rather than under Heading 8542. The appeal therefore failed, and the classification under Heading 8473.30 was upheld. Case-Laws Customs Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118606