1999 (3) TMI 144

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....han, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is the classification of CRT display unit (Sl. No. 3 in bill of entry) Arithmetical control card, memory card, HF bus control card, (Sl. No. 7) and panel control card, Arithmetic logic card, graphic display interface card (Sl. No. 8) imported by M/s. Hindustan Petroleum Corporation Limited.....

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....respect of Sl. No. 7. In alternative, he submitted that as these goods covered by Sl. No. 8 of the bill of entry are also parts of the main machine falling under Heading 90.32, the parts are classifiable along with the machine under sub-heading 9032.90 and not under sub-heading 8473.30 as classified by the department. 3. Countering the arguments, Shri S. Ramanathan, learned JDR submitted that Hea....

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....d order has given a clear finding that 85.42 covers only integrated circuit (individual IC) and not sub-assemblies (populated PCB) to an equipment. He, therefore, concluded that as the items under dispute were in the nature of sub-assemblies they are classifiable under Heading 8473.30. The appellants have not adduced any evidence or technical literature to controvert the findings of the Collector ....