9911796707
TMI Blog2004 (4) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... nalling apparatus (for example: Bells, Sirens, Indicator Panels, Burglar or Fire alarms) other than those of heading 8512 or 8530. Ld. Commissioner has given his findings on this issue as follows :- I have carefully gone through the submissions made by the appellants both in their grounds of appeal as well as at the time of personal hearing. It is observed that Heading 85.42 deals with the following items: (as given in HSN Page 1517) - cards incorporating an electronic integrated circuit ( smart card) - Metal Oxide Semiconductors (MOS Technology) - Circuits obtained by bipolar technology - Other, including circuits obtained by a combination of bipolar and MOS technologies (BIMOS technology ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, positioned on a substrate made up of glass epoxy board. LEDs are interconnected by the deposited or etched conductors and the complete unit is moulded in a plastic cabinet. 2. The LEDs are discrete active devices. They are classified under Heading 85.42. The interconnecting conductors connecting elements on the substrates are discrete passive elements with passive electrical function. The entire assembly of the LEDs connecting elements and substrate are enclosed in a moulded plastic casing. 3. For convenience of connection to external circuits and operation, the leads are taken out from the moulded base. The entire moulded assembly, encased in the moulded base constitutes one component when it is mounted on for use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rete components. Microassemblies are normally in the form of modules such as: (1) Moulded modules in which the components are encased in a block (cube, parallelepiped, hemisphere, etc.) generally of plastics. (2) Micromodules made by superimposing and interconnecting several rectangular (including square) substrates, each serving as a carrier for one or more components. From the above, it would be clearly seen that the product manufactured by the appellants would rightly fall under Chapter 8542. Based on this classification if any refund is due, the same is required to be paid to the appellants. Thus, the appeal is disposed off accordingly. 2. The Revenue contend in this appeal that the LED displays imported are used in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other heading in this Schedule, which might cover them by reference to, in particular, their function . The Commissioner has gone into great detail on all the technical aspects of the matter and has overruled the classification adopted by the lower authorities under sub-heading 8531.90 as parts of electric sound or visual signalling apparatus. The Heading itself gives the examples like bells, sirens, indicator panels, burglar or fire alarms. It is very clear that the item in question is not the part of bells, sirens, indicator panels or fire alarms. The experts have clarified that LEDs are discrete active devices. The interconnecting conductors connecting elements on substrates are discrete passive elements with passive electrical func ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
