Populated printed circuit board exclusion does not apply to computer cases with simple USB and audio connectivity ports.

Computer cases fitted with USB and audio ports on a PCB were held not to fall within the exclusion for a populated printed circuit board under Notification No. 21/2002. The Tribunal accepted the technical opinion that the PCB arrangement functioned only as an extension for connectivity and did not contain the active or passive electronic components needed to constitute a populated PCB. On that basis, the goods were outside the exclusion in Sl. No. 276 and qualified for the exemption.

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Issues: Whether computer cases with USB ports and audio ports mounted on a PCB were excluded from exemption under Notification No. 21/2002 on the ground that they contained a populated printed circuit board.

Analysis: The exemption under Sl. No. 276 of the notification was denied only if the assembly included, among other specified items, a populated printed circuit board. The imported computer case merely provided USB and audio ports mounted on a PCB for connectivity. The technical opinion accepted by the Tribunal clarified that this arrangement was only an extension of the PCB for ease of connection and did not contain active or passive electronic components required to treat it as a populated PCB.

Conclusion: The goods were not hit by the exclusion and the appellants were entitled to the exemption under Notification No. 21/2002.

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