2000 (5) TMI 304

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..... al filed by the Revenue, the matter relates to the classification of Printed Circuit Boards for Floppy Disc Drive FDC-01. The respondents M/s. International Computers Indian Manufacturers Ltd., sought its classification under sub-heading No. 9033.00 which was a residuary entry in Chapter 90 for parts and accessories not specified or included elsewhere in Chapter 90 of the Tariff. It was the conten .....

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..... C-01. The Floppy Disc Drive was classifiable under heading No. 90.31. 4. According to the Section note 2 under Section XVI, if the parts were specifically described in any particular Tariff entry they were to be classified thereunder. Classification along with the machines was to be considered when there was no such specific Tariff entry for the parts. We find that under heading No. 85.34 Printe .....

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..... process. Printed circuits may, however, be fitted with non-printed connecting elements. Thin or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.42. 5. In view of the above position we agree with the Revenue that the Printed Circuits were correctly classifiable under H. No. 85.34 of the Tariff and w .....

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