2007 (10) TMI 44

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....of duty at concessional rate as applicable to Integrated Circuits under Heading 85.42 of the First Schedule to the Customs Tariff Act. The assessments were provisional. The department issued show-cause notices proposing to finalise the assessments by reclassifying the goods as Populated Printed Circuit Boards (PPCBs, for short) under SH 847330 as also to demand differential duty on the goods. The ....

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....or M/s. H.C.L. Infosystems and M/s. Nebula Technologies Pvt. Ltd. and learned advocate for M/s. Reddington India Ltd., as also learned JDR for the Revenue, we note that identical goods imported by M/s. SES Computer & Technologies Pvt. Ltd., were held to be microprocessors and the same as parts of Automatic Data Processing Machine, were held to be eligible for the benefit of Notification No. 23/98-....