2004 (4) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter sub-heading 8530.90 as parts of "electric sound or visual signalling apparatus (for example: Bells, Sirens, Indicator Panels, Burglar or Fire alarms) other than those of heading 8512 or 8530. Ld. Commissioner has given his findings on this issue as follows :- "I have carefully gone through the submissions made by the appellants both in their grounds of appeal as well as at the time of personal hearing. It is observed that Heading 85.42 deals with the following items: (as given in HSN Page 1517) -           cards incorporating an electronic integrated circuit ('smart' card) -           Metal Oxide Semiconductors (MOS Technology) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctronic microassemblies as given in the Harmonised Commodity Description and Coding System. To describe the contents of the LEDs and the process involved in making the LEDs we state the following : 1.        The LEDs are 7 segment LEDs with a decimal point, 16 segment LEDs with decimal point and 7x5 Dotmatrix LEDs and contain 8, 17 and 35 discrete miniature LEDs respectively, positioned on a substrate made up of glass epoxy board. LEDs are interconnected by the deposited or etched conductors and the complete unit is moulded in a plastic cabinet. 2.        The LEDs are discrete active devices. They are classified under Heading 85.42. The interconnecting conductors co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssive components which are combined and interconnected. Discrete components are indivisible and are the basic electronic construction components in a system. They may have a single active electrical function (semiconductor devices defined by Note 5(A) to Chapter 85) or a single passive electrical function (resistors, capacitors, interconnections, etc.). However, components consisting of several electric circuit elements and having multiple electrical functions, such as integrated circuits, are not considered as discrete components. Microassemblies are normally in the form of modules such as: (1)      Moulded modules in which the components are encased in a block (cube, parallelepiped, hemisphere, etc.) gene....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epartment of Electrical Communication engineering who have signed this certificate cannot state in their opinion the heading under which the item falls. 5. On a careful consideration, it is seen from the Commissioner's order that the item is electronic micro assemblies. Electronic Micro Assemblies are clearly classifiable under Heading 8542. Note 5 of Chapter 85 also clearly lays down as to what are electronic integrated circuits and electronic micro assemblies and it states that 'for the classification of the articles defined in this Note, Headings 8541 and 8542 shall take precedence over any other heading in this Schedule, which might cover them by reference to, in particular, their function'. The Commissioner has gone into great ....