TaxTMI 
TaxTMI 
1996 (8) TMI 333
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....uthority. 2. The learned SDR for the Department has pleaded that what is to be examined in the present case is as to what is the scope of the term Printed Circuits. He has pleaded that the item as it is imported is a resistor in nature but the same answers to the description of Printed Circuits falling under Tariff Heading 8434. In this connection he referred us to the Chapter Note 4 of Chapter 85 under which the term Printed Circuit has been specifically implied. The same for convenience of reference is reproduced below : "4. For the purposes of Heading No. 85.34 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit....
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....ction to the HSN Explanatory Notes on which the Customs Tariff is based. Under the said heading the scope of the term Printed Circuit has been mentioned as under : "In accordance with Note 4 to the Chapter, this heading covers the circuits which are made by forming on an insulating base by any printing process (conventional printing or embossing, plating up, etching etc., conductor elements (wiring), contacts or other printed components such as inductances, resistors and capacitors ("passive" elements), other than elements which can produce, rectify, detect, modulate or amplify electric signals, such as diodes, triodes or other "active" elements. Some circuits may comprise only one of the elements listed above. Others combine several ele....
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.... plastic capsules which are fitted with connecting leads or terminals." He has pleaded that the goods imported by the respondents answers to these descriptions and therefore the same would fall under the implied term Printed Circuits and for that reason the goods should be required to be classified under Tariff Heading 85.34. 3. The learned Advocate, for the respondents Mrs. Maithili has pleaded that there is a specific item under the tariff for Resistors. When there is a specific item for Resistors the goods in the scheme of the tariff was assessed under this particular Tariff Heading. This Tariff Heading for convenience of reference is reproduced below : 85.33 Electrical resistors (including rh....
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.... which item finds a specific mention in Tariff Heading 8533, the product imported by the respondents therefore should be assessed under the said heading. She has pleaded that the item by itself cannot be considered to be construed a circuit. Therefore Tariff Heading 8432 would be ruled out. In any case she pleaded if there is an item falling under two different headings the benefit should go to the assessee. 5. We have considered the pleas made by both the sides. We observe that the Customs Tariff is based on the harmonised commodity description and coding system and the Chapter Notes, Section Notes and Tariff Headings have all been borrowed from the said harmonised coding system. We observed under Chapter No. 44 of the Customs Tari....