TaxTMI 
TaxTMI 
We are designing and developing printed circuit board based on the specific requirement of the customer.
Delivery:
Printed Circuit Board - 1 Qty and CD containing design of the product.
Query: please let us know applicable tax for this delivery.
Design and Development - New Product Delivered along with CD
20 Nov 2015 
2 Replies 
1079 Views Asked by
Manufacture classification of designed printed circuit boards triggers excise duty and inclusion of design CD in transaction value.
Designing and developing a populated printed circuit board constitutes manufacture and the finished board is classifiable as an excisable good, attracting central excise duty. The CD containing the product design delivered with the board forms part of the same supply; its cost must be included in the transaction value of the board for valuation and duty liability. (AI Summary)
Designing and developing a populated printed circuit board constitutes manufacture and the finished board is classifiable as an excisable good, attracting central excise duty. The CD containing the product design delivered with the board forms part of the same supply; its cost must be included in the transaction value of the board for valuation and duty liability. (AI Summary)