Excise exemption for TV chassis: individual populated printed circuit boards qualify for duty exemption under relevant notifications. The exemption treats a television chassis as the populated printed circuit board or combination of PPCBs mounting components; individual PPCBs that together constitute the TV chassis are eligible for excise duty exemption whether they consist of one or multiple boards. Classification depends on functional composition rather than labeling as sub-assemblies. Where such chassis are used outside the factory of production in manufacturing black-and-white TVs, Chapter X of the Central Excise Rules, 1944 must be complied with for the exemption to apply.