2006 (3) TMI 396

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.... entries in the Customs Tariff are 8542.19 claimed by the appellants and 8473.30 decided by the Department. Aggrieved by the OIO, the appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the original authority who relied on the amendment to Customs Notification No. 23/98 by Notification No. 97/98 wherein a new Serial Number 187A has been inserted. In this Notification, in Column No. 2, the classification of Microprocessors is indicated as 847330. The Commissioner (Appeals) has observed that there is an exclusion clause in sub-heading 85.42 of the HSN Explanatory Notes, which states that an assembly consisting of number of electronic microcircuits mounted on an appropriate shaped carrier and design....

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....Populated Printed Circuit Boards (PCBs). Therefore, the Commissioner ought to have classified the goods under CH 8542. (vi)   CH 8542.19 is a specific heading dealing with Integrated Circuits whereas CH 8473.30 is a general heading dealing with computer parts. As per Rule 3(a) of the Rules for the Interpretation of the Schedule, the heading which provides the most specific description shall be preferred to heading providing a more general description. (vii)  In the case of Jindal Aluminium Ltd. v. Collector reported in 1989 (42) E.L.T. 268 (Tribunal), it has been clearly held that Populated Printed Circuit Boards are classified under CH 8542. In view of the above, the Commissioner ought not to have held that the goods a....