2003 (7) TMI 348

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....ent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification, both for purposes of import licensing as far as Customs Tariff of the Intel Celeron processor of the appellant imported. The classification that it claimed in Heading 85.42 of the Customs Tariff as far as under the import policy was not accepted by the department is proposed....

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....it board provides "connectivity". We are not able to appreciate this contention. It is not in dispute that actual microprocessor itself which is embedded in the printed circuit along with two other chips, the function of which neither side could explain, would be classifiable a monolithic integrated circuit. We are however, not concerned with the chip but with complex assembly mounted on the print....

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....printed circuit with which we are concerned is a result of a thin filament technology. 3. There is however, a graver objection to classification in Heading 85.42. In the manner in which they are imported, the goods in fact form the central processing unit of the computer. The goods satisfy the requirement contained in Note 5(b) of the Chapter 84 to qualify as separately presented unit of aut....