2006 (9) TMI 317

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..... yoti Balasundaram, Vice-President]. The issue in dispute in the present appeal is the correct classification of integrated circuits (software for imported postage franking machines) imported by the appellants herein and seeking clearance under Customs Tariff Heading 8542.50. According to the department, the goods are parts of franking machines and hence classifiable under CTH 8470.90 which c .....

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..... ny other heading in the Schedule which may cover ICs by reference to their function etc. and, therefore, even if the ICs can be treated as parts of franking machines, by virtue of the above Note 5, their classification under Chapter Heading 85.42 will take precedence over classification under CTH 8470.90. 4. In the light of the above discussion, we accept the importers claim for classification .....

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