2016 (7) TMI 361

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....espondent ORDER The appeal is against order dated 27.12.2014 of Commissioner (Appeals), Custom House, Chennai. 2.  The appellant imported "(I) INTEL 200 MMX CPU BOX, (II) INTEL PII 233 CPU BOX" during July 1998. They have claimed concessional rate of duty available to Integrated Circuits classifiable under CTH 8542.30 in terms of Sl. No. 205 of Notification No. 23/98-Cus. However, the depa....

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.... in a PCB to make them functional. Even after such installation they retain their character and identity as a hybrid integrated circuit. There is a specific entry for integrated circuits under CTH 8542 and as such the classification under 8473 is not sustainable. 4. The learned AR, on other hand, contested the grounds of appeal and stated that the product is correctly classified by the lower auth....

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....ed. We find that the present appeal does not contain any grounds for interfering with the concurrent findings of the lower authorities. Similar issue came for decision by the Tribunal in Commissioner of Customs, Bangalore Vs. SES Computers and Technologies Pvt. Ltd. - 2006 (201) ELT 561 (Tri. - Bang.). The Tribunal relied on the earlier decision in Cascade Systems - 2006 (1999) ELT 382 (T) and hel....