2003 (12) TMI 342

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..... i Shankar, Member (T)]. The question for consideration in this appeal is the classification of populated printed circuit board manufactured by the appellant. In the classification list that it filed, it claimed such boards to be classifiable as parts of machinery of which they form part in Heading 8431. This heading covers parts of lifts. Notice issued to the manufacturer proposed to classif .....

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..... ed System of Nomenclature to Heading 85.42 which is identically worded explain about that microassemblies as follows : (II) Electronic microassemblies. - Microassemblies are made from discrete, active or both active and passive components which are combined and interconnected. Discrete components are indivisible and are the basic electronic construction components in a system. They may have a .....

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..... ments (Heading 85.34). Except for the combinations (to all intents and purposes indivisible) referred to in Part (I), sub-paragraph (2) above concerning hybrid integrated circuits, the heading also excludes assemblies formed by mounting one or more discrete components on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one o .....

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..... assembly of very tiny parts are normally made in the manners that is specified in the column. Populated printed circuit board do not specify this criteria and cannot therefore be considered to be microassemblies. The Commissioner (Appeals) does not furnish any reason for his conclusion that the goods in question are microassemblies. Populated printed circuit board is therefore excluded from class .....

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..... s have been mounted or connected would fall for classification as parts of machine in use which they are designed to be fitted and used. The description of the goods as populated printed circuit board in the classification list filed by the appellant clearly indicate that they contain in addition to the circuit that printed on it, discrete electrical or mechanical components. They, therefore, wo .....

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