1997 (5) TMI 128

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.... Heading No. 85.17 which covered "Electrical Apparatus for the telephony or line telephony, including such apparatus for carrier-current line systems". The classification under this Heading was made on the basis that the printed circuit assemblies were a part of the goods classifiable under Heading No. 85.17 and that the printed circuit assemblies were a part of the goods classifiable under Heading No. 85.17 and that the parts were also classifiable along with the apparatus of which they were part. On appeal, the Collector of Central Excise (Appeals), Madras held that the goods in question were correctly classifiable under Heading No. 85.42 which covered "Electronic integrated circuits and micro assemblies". In appeal, the Revenue had conte....

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....ready been extracted above. Under Chapter Note-5 to Chapter 85 of the Tariff, electronic integrated circuit and micro assemblies for the purpose of Heading No. 85.42 have been described as under :- 5. For the purposes of Heading Nos. 85.41 and 85.42 : (a) "Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) "Electronic integrated circuits and microassemblies" are : (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor mat....