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of <h1>Tribunal Upholds License Requirement for Loaded PCBs under Appendix 2</h1> <h3>WIPRO INFOTECH LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE</h3> WIPRO INFOTECH LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE - 1999 (106) E.L.T. 311 (Tribunal) The appellant imported fully loaded PCB claimed as 'fixtures' under OGL but was held to require a license under Appendix 2. The Tribunal upheld the requirement of a license for loaded PCB under Appendix 2, rejecting the appellant's arguments. The appeal was dismissed.
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