https://www.taxtmi.com/caselaws?id=329763 Imported microprocessor assemblies designed as parts of digital data processing machines were held classifiable under heading 8473 as computer parts, rather than under heading 8542 as integrated circuits. On the accepted technical findings, the goods consisted of electronic microcircuits mounted on a carrier and functioned as parts of computers, so the exemption intended for integrated circuits under Notification No. 23/98-Cus. was not available. The authorities' classification was therefore upheld and the duty demand sustained. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 08 Jul 2016 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329763 Imported microprocessor assemblies designed as parts of digital data processing machines were held classifiable under heading 8473 as computer parts, rather than under heading 8542 as integrated circuits. On the accepted technical findings, the goods consisted of electronic microcircuits mounted on a carrier and functioned as parts of computers, so the exemption intended for integrated circuits under Notification No. 23/98-Cus. was not available. The authorities' classification was therefore upheld and the duty demand sustained. Case-Laws Customs Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329763