2003 (12) TMI 342

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..... sh Shah, DR, for the Respondent. [Order per : Gowri 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. Noti .....

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..... nd microassemblies. The Explanatory Notes in the Harmonised 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 ele .....

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..... e heading excludes film circuits consisting solely of passive elements (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 assemb .....

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..... icroassemblies evidently so named because they are an 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 p .....

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..... on which mechanical elements or electrical components 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 ele .....

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