2008 (5) TMI 60 - AT - Customs

Classification of the goods imported by the respondents, i.e. Populated printed circuit boards mounted with integrated circuits and other electronic components like resistors and a cooling fan - impugned items are classifiable under 8473.30, not under 8452.00 - after allowing the appeal filed by the revenue, we remand the matter back to the adjudicating authority, to consider whether serial No. 188 of the Notification No. 23/98 will be applicable to the products imported

Summary

Issues:
Classification of goods imported under CTH No. 8452.00, 8473.30, and 8542.00.
Applicability of Notification No. 23/98 under specific entry at Sl. No. 188.

Analysis:
The appeal before the Appellate Tribunal CESTAT MUMBAI involved the classification of goods imported by the respondents under different Customs Tariff Headings (CTH). The dispute arose from the classification of 'Populated printed circuit boards mounted with integrated circuits and other electronic components like resistors and a cooling fan.' The respondent initially classified the goods under CTH No. 8452.00, but the adjudicating authority disagreed and classified them under CTH No. 8473.30, confirming a differential duty. On appeal, the Commissioner (Appeals) determined that the products should be classified under CTH No. 8542.00. The Tribunal referred to a previous case where it was established that Microprocessors are also Integrated Circuits but not all Integrated Circuits are Microprocessors. The Tribunal noted that the impugned items were Pentium-II/Celeron Microprocessors, leading to the conclusion that they should be classified under 8473.30, as Microprocessors are specifically mentioned in that category.

Regarding the applicability of Notification No. 23/98 under specific entry at Sl. No. 188, the Tribunal acknowledged the respondent's submission that if the products were classifiable under CTH No. 8473.30, they would be entitled to the benefits of the notification. However, as this argument was raised for the first time during the appeal, the Tribunal decided not to address it directly. Instead, the Tribunal remanded the matter back to the adjudicating authority to determine whether the benefit of the notification would apply to the imported products under CTH 8473.30. The adjudicating authority was instructed to examine the issue after granting the respondent an opportunity for a personal hearing. The appeal was disposed of with these directions, emphasizing the need for further assessment of the notification's applicability to the goods in question.