1998 (5) TMI 111

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..... The issue involved in this appeal is whether the Printed Circuit Board imported by the appellants are classifiable under Chapter Heading 85.34 of the Customs Tariff Act as claimed by the appellants or under Chapter Heading 84.73 as decided by the Department. 2. Arguing on behalf of the Appellants the ld. Representative submits that they have imported only Printed Circuit Board and they did not .....

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..... rd both sides. the appellants have emphasised that the P.C.Bs have been specifically mentioned in Heading 85.34. According to Note 2 Section XVI, parts which are goods included in any of the headings of Chapter 84 or 85 (other than Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings. According t .....

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