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TMI Blog1997 (8) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... oods is concerned, he held that they are not assessable under Heading 85.42 read with Customs Notification 188/87. He held that they are leviable to duty under Heading 8473.30. 2. In this case the appellants filed Bill of Entry for clearance of the goods declared as ICS parts No. MB 5227 - 12 PC. They sought clearance of the goods under OGL Sl. No. 1 as Appx. 6. On examination of the goods and documents, the department was of the opinion that the goods imported were not discreet devices and they comprised of 9 Nos. of integrated circuits/micro circuits mounted on a carrier viz., printed circuit and connected/interconnected to form a single assembly and they also found that the goods imported did not appear to be integrated circuits classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri A.T. Poovanna, Deputy Manager of Bharat Electronics Ltd., which was also before the adjudicating authority and no reasons are furnished as to why this opinion cannot be accepted. He also pointed that this opinion was not taken note of by the learned adjudicating authority while deciding the point in issue. It was further pointed out that there was another opinion of Dr. A.P. Shivaprasad, Associate Professor, Department of Electrical Communication Engineering, Indian Institute of Science vide his letter dated 4-7-1988 and the adjudicating authority has not considered this opinion also. 5. The learned JDR for the department Shri Arulswamy on the other hand drew our attention to para 16 of the impugned order, wherein the learned adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the device while opining that the item could be classified as an electronic micro-assembly. While classifying an item as an electronic micro-assembly under Heading 85.42, as evident from the relevant Section Notes, HSN Explanatory Notes under Heading 85.42 at page 1401, the size of an item is not a consideration at all and it is the construction of an item that matters. Further, according to the HSN Explanatory Notes, the electronic micro-assemblies classifiable under Heading 85.42 are normally in the form of modules such as moulded modules in which the components are encased in a block (cube) parallel piped hemisphere, etc., generally of plastics or micro-modules made by superimposing and interconnecting several rectangular (including squ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the expression electronic micro-assemblies classifiable under Heading 85.42. Therefore, he stated that the item imported fits into the description of the item excluded from the scope of Heading 85.42 which is relevant for electronic micro-assemblies. He, therefore, justified the impugned orders. 7. We have considered the submissions of both the sides. It is now seen that the department itself was of the view that an expert s opinion is necessary in this case. Therefore, the Assistant Collector, vide his letter dated 23-6-1988 sought the advice of Prof. B.S. Sonde. In seeking the advice of Prof. Sonde, he also sent the extracts from the HSN Notes. After considering the extracts of the HSN Notes, Prof. Sonde replied the query made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Accordingly, the matter was referred to Shri A.M. Poovanna, Deputy Manager (Hybrid Microcircuits), M/s. Bharat Electronics Limited, who opined as follows : In the Hybrid Integrated Technology, the concept of thin or thick film circuit has not been incorporated in the above item. Hence, the item referred to above, is not considered as an Hybrid Integrated Circuit . Therefore, the opinion of Shri Poovanna, is also available who has opined that in the Hybrid Integrated Technology, the concept of thin or thick film circuit has not been incorporated in the above item. He, therefore, opined that the item under dispute in this case is not considered as a Hybrid Integrated Circuit. This opinion was before the adjudicating authority and he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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