https://www.taxtmi.com/caselaws?id=118650 Programmed integrated circuits imported for postage franking machines remained classifiable as integrated circuits even though software was embedded in them. Note 2(a) to Section XVI and Note 5 to Chapter 85 were applied to hold that the goods did not lose their identity as integrated circuits merely because they were used in franking machines. Because integrated circuits are specifically covered by Heading 8542, that heading prevailed over the competing classification as parts of franking machines under Heading 8470.90. The goods were therefore classified under Heading 8542.50, and the importer's claim succeeded. en-us Mon, 11 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118650 Programmed integrated circuits imported for postage franking machines remained classifiable as integrated circuits even though software was embedded in them. Note 2(a) to Section XVI and Note 5 to Chapter 85 were applied to hold that the goods did not lose their identity as integrated circuits merely because they were used in franking machines. Because integrated circuits are specifically covered by Heading 8542, that heading prevailed over the competing classification as parts of franking machines under Heading 8470.90. The goods were therefore classified under Heading 8542.50, and the importer's claim succeeded. Case-Laws Customs Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118650