9911796707
TMI Blog2006 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... .19 claimed by the appellants and 8473.30 decided by the Department. Aggrieved by the OIO, the appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the original authority who relied on the amendment to Customs Notification No. 23/98 by Notification No. 97/98 wherein a new Serial Number 187A has been inserted. In this Notification, in Column No. 2, the classification of Microprocessors is indicated as 847330. The Commissioner (Appeals) has observed that there is an exclusion clause in sub-heading 85.42 of the HSN Explanatory Notes, which states that an assembly consisting of number of electronic microcircuits mounted on an appropriate shaped carrier and designed as a part of digital data processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 is a specific heading dealing with Integrated Circuits whereas CH 8473.30 is a general heading dealing with computer parts. As per Rule 3(a) of the Rules for the Interpretation of the Schedule, the heading which provides the most specific description shall be preferred to heading providing a more general description. (vii) In the case of Jindal Aluminium Ltd. v. Collector reported in 1989 (42) E.L.T. 268 (Tribunal), it has been clearly held that Populated Printed Circuit Boards are classified under CH 8542. In view of the above, the Commissioner ought not to have held that the goods are classifiable under Chapter Heading 8473.30. (viii) The Tribunal, in the case of Bharat Electronics Ltd. v. CCE, Bangalore - 2002 (145) E.L.T. 485 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcuits need not be Microprocessors. The Microprocessor is specially meant for Computer. In the present case, in the Bill of Entry, it is clearly mentioned in the description of the goods that the item is a Processor. The term Processor and Microprocessor are used synonymously. Moreover, it is on record that the impugned items are actually Pentium-II/Celeron Microprocessor. In these circumstances, it is very clear that the impugned items are actually parts of Computer classifiable under 8473.30. It is also seen that in the existing Tariff, Microprocessors are mentioned in 8473.30.10. Hence, we do not find any merit in the appeal. The impugned order is legal and proper. The impugned items are correctly classifiable under 8473.30. Therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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