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TMI Blog1997 (5) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ne telephony, including such apparatus for carrier-current line systems . The classification under this Heading was made on the basis that the printed circuit assemblies were a part of the goods classifiable under Heading No. 85.17 and that the printed circuit assemblies were a part of the goods classifiable under Heading No. 85.17 and that the parts were also classifiable along with the apparatus of which they were part. On appeal, the Collector of Central Excise (Appeals), Madras held that the goods in question were correctly classifiable under Heading No. 85.42 which covered Electronic integrated circuits and micro assemblies . In appeal, the Revenue had contended that as the goods in question were components of telephone equipment, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcuit and micro assemblies for the purpose of Heading No. 85.42 have been described as under :- 5. For the purposes of Heading Nos. 85.41 and 85.42 : (a) Diodes, transistors and similar semi-conductor devices are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) Electronic integrated circuits and microassemblies are : (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Under Section Note-2 under Section XVI of the parts which were goods included in any of the headings of Chapter 84 or 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. As Electronic integrated circuits and micro-assemblies are specifically included in Heading No. 85.42, their classification under Heading No. 85.17 had to be considered only when they are not otherwise classifiable under this subsequent Heading No. 85.42. 7. The Collector of Central Excise (Appeals) after referring to the Harmonised System of Nomenclature and the relevant entries had observed that the Printed Circuit Assemblies did not answer for any of the apparatus mentioned under Telephony apparatus. 8. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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