2008 (5) TMI 60

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....esh Ravindran, Advocate, for the Respondent. [Order per M.V. Ravindran, Member (J)]. - This appeal is directed against the order-in-appeal No. 155/2002 AP (Air) dated 22-11-2002. 2. Considered the submissions made by both sides and perused the records. 3. The revenue ii in appeal against the order-in-appeal against the classification of the goods imported by the respondents, i.e. 'Populat....

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....rom the above it is very clear that the term Integrated Circuit is a very general term, which actually represents a complicated electronic circuit etched in a single piece of semiconductor. Then, what is a Microprocessor? A Microprocessor is also an Integrated Circuit. However, to be more accurate, it is a single silicon chip on which the arithmetic and logic functions of a computer are placed. To....

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...., we do not find any merit in the appeal. The impugned order is legal and proper. The impugned items are correctly classifiable under 8473.30. Therefore, we reject the appeal by upholding the impugned order." 4. It can be seen from the above reproduced portion of the order of the Tribunal that identical products are classified under 8473.30. Hence, classification of the said goods imported by t....