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of <h1>Tribunal upholds Collector (Appeals) decision on duty payment for printed circuit boards under Notification 74/85.</h1> The Tribunal upheld the Collector (Appeals) decision, dismissing the appellant's appeal regarding the duty payment for printed circuit boards under ... Exemption The case involved the manufacturing of assembled printed circuit boards. The appellant believed their products were exempt from duty under Notification 74/85 but faced a demand for duty payment. The Collector (Appeals) allowed the appeal, stating the goods were entitled to exemption. The Tribunal upheld this decision, dismissing the appeal.
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