TaxTMI 
TaxTMI 
1988 (5) TMI 123
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....68-CE the goods are exempted from excise duty. The learned counsel began by reading their appeal to the Collector Appeals reference No. FO/A2/4518, dated 2-11-82. It goes into great details to support their claim that integrated circuits are only arrays of several transistors, semi-conductors diodes and semi-conductor links, inseparably associated but without losing their basic characteristics and functions as transistors and diodes and, therefore appropriately falling in Item 33A. 2. We heard long and learned arguments from the two sides, but it would take too much time to reproduce them here. We will only examine the technical nature of the integrated circuits to see if they are indeed as claimed by the appellants, National Radio Elect....
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....gn principles which constitute a highly developed semiconductor (plar-dif-fusion) technology. The basic structure of an integrated circuit is shown in Fig.4-1 b, and consists of four distinct layers of material. The bottom layer (1) (6 mils thick) is p-type silicon and serves as a substrate or body upon which the integrated circuit is to be built. The second layer (2) is thin (typically 5 to 25 um) n-type material which is grown as a single-crystal extension of the substrate. All active and passive components are built within the thin n-type layer using a series of diffusion steps. These components are transistors, diodes, capacitors, and resistors, and they are made by diffusing p-type and n-type impurities. The most complicated component ....
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....ils. We demonstrate in this chapter that a reasonable area under which a component (say, a transistor) is fabricated is 50 mils. Hence each chip (each integrated circuit) contains 50 separate components, and there are 50 x 1,600 = 80,000 components on each wafer. If we process 20 waters in a batch, we can manufacture 32,000 integrated circuits simultaneously, and these contain 1,600,000 components. Some of the chips will contain faults due to imperfections in the manufacturing process, but if the yield (the percentage of fault-free chips per wafer) is only 20 percent, then 6,400 good chips containing 320,000 circuit components are mass-produced in a single batch! The following advantages are offered by integrated-circuit technology as....
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....aluminium is added between the components. 4. It is true that the integrated circuit is really a configuration of interconnected transistors, semi-conductor diodes, capacitors etc. But it does not follow that the integrated circuit is only a transistor or a semi-conductor diode to be assessed as such transistor, semi-conductor diode. To say so is to misjudge the function of the integrated circuit. An integrated circuit is a device capable of fulfilling at least one complete circuit in the application to which it is put. It has many advantages over conventional circuits even when these incorporate discrete transistors and diodes. Indeed we can read in the extract from Millman's book, the many advantages of integrated circuits have over di....