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TMI Blog2016 (7) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... the said concession is not available to the importer as the product under assessment is new generation microprocessor for CPU of an automatic data processing machine. As such the classification was sought to be done under CTH 8473.30 denying the concession as claimed. Held that:- present appeal does not contain any grounds for interfering with the concurrent findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 23/98-Cus. However, the department entertained a view that the said concession is not available to the importer as the product under assessment is new generation microprocessor for CPU of an automatic data processing machine. As such the classification was sought to be done under CTH 8473.30 denying the concession as claimed. The proceedings initiated against the appellant concluded uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct is correctly classified by the lower authorities. He further submitted that the impugned order has examined all the issues in detail and there is nothing in the present appeal warranting interference with the said findings. 5. We have heard both sides and examined the appeal records. The point for decision is classification of the imported goods either as parts of computer or integrated cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scade Systems - 2006 (1999) ELT 382 (T) and held that Pentium - II / Celeron Micro Processors are nothing but parts of computers classifiable under 8473.30 and not as a Populated Printed Circuit Board. The Hon ble Supreme Court affirmed the above mentioned decision of the Tribunal as reported in 2008 (224) ELT A33 (SC). 6. Considering the above discussion and the detailed concurrent findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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