2003 (12) TMI 342

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....hich they form part in Heading 8431. This heading covers parts of lifts. Notice issued to the manufacturer proposed to classify the goods in Heading 8542.00. This heading covers integrated circuit and microassemblies. After considering the cause shown by the manufacturer, the Asstt. Commissioner accepted its contention that the printed circuit boards would be classifiable as parts of the machine into which they were designed to be fitted. The department appealed this order. The Commissioner (Appeals) concluded on his view that the populated printed board would be a microassemblies ordered classification of the goods under Heading 8542.00. Hence this appeal. 2. The appellant is absent and unrepresented. We have read the memorandum of....

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....ible) referred to in Part (I), sub-paragraph (2) above concerning hybrid integrated circuits, the heading also excludes assemblies formed by mounting one or more discrete components on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one or more other microcircuits of the same or of different types or one or more other devices, such as diodes, transformers, resistors. Such assemblies are classified as follows : (a)       Assemblies which constitute a complete machine or appliance (or one classified as complete), in the heading appropriate to the machine or appliance. (b)      Other assemblies, in accordance....