2003 (7) TMI 348 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai confirmed the classification of Intel Celeron processor in Heading 84.73 for assessment. Confiscation of goods was ordered with an option to redeem on payment of fine. The assembly of the processor was considered the central processing unit of a computer, qualifying under Heading 84.71. The appeal was dismissed except for setting aside the confiscation.