TaxTMI 
TaxTMI 
2006 (5) TMI 248
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..../Shri Shreyas Jayasimha and Vivek, Advocates, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals raise a common question of law in facts and hence they are taken up together for disposal as per law. The appellants had imported Pentium-II/Celeron Microprocessors. The lower authority had classified the item under CTH 8473.30 as parts of Automatic Data Process....
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....ding 84.71". It is his submission that the item is required to be treated as Populated Printed Circuit Board and be denied the benefit of the above cited Notification. 4. The learned Counsel points out to the findings recorded in the above cited judgment. Both Counsels relied on the cited judgment of M/s. Cascade Systems wherein it has been clearly held that the item is not a Populated Pri....
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.... same function as large circuits made from separate parts. According to the McGraw-Hill Dictionary of Scientific and Technical Terms, Integrated Circuit means:- "An interconnected array of active and passive elements integrated with a single semiconductor substrate or deposited on the substrate by a continuous series of compatible processes, and capable of performing at least one complete elect....
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....e, in the Bill of Entry, it is clearly mentioned in the description of the goods that the item is a Processor. The term Processor and Microprocessor are used synonymously. Moreover, it is on record that the impugned items are actually Pentium-ll/Celeron Microprocessor. In these circumstances, it is very clear that the impugned items are actually parts of Computer classifiable under 8473.30. It is ....