2003 (6) TMI 71

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..... d by the Commissioner (Appeals) holding that imported item "Printed Circulated Boards" were designed to function in a particular machine. He has noted that Heading 85.34 covers Printed Circuit Boards generally. However, if they are designed for the particular machine and are populated with transistors, diodes, resistros, etc., they become spare parts of the specific machine for which they are desi .....

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..... Ld. DR seeks for remand of the matter so that the correct classification can be adopted in the matter. 2. Appearing on behalf of the respondents ld. Consultant, Shri M.S. Kumaraswamy filed a copy of the Collectors' Conference minutes, wherein it has been held that the printed circuit boards of CNC system of Forge Press would be classifiable as part of the forge press. This view has been express .....

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..... that the department cannot seek a different classification than the one proposed in show cause notice and approved earlier. Therefore, he prays for dismissal of the Revenue appeal. 3. On a careful consideration, we notice that the Commissioner (Appeals) has examined the issue at length in the light of the Tariff note and HSN note. He has rightly held that the item has become a part of the machi .....

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