https://www.taxtmi.com/caselaws?id=74191 Printed circuits were treated as classifiable under heading 85.18/27(1), and that classification brought them within the scope of Notification No. 172/77-Customs. On that basis, the Tribunal accepted the common position of the parties that the notified exemption applied and that reassessment at the lower rate followed. The operative effect was entitlement to lower assessment for the goods as classified under the relevant heading with exemption benefit. en-us Fri, 03 Apr 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74191 Printed circuits were treated as classifiable under heading 85.18/27(1), and that classification brought them within the scope of Notification No. 172/77-Customs. On that basis, the Tribunal accepted the common position of the parties that the notified exemption applied and that reassessment at the lower rate followed. The operative effect was entitlement to lower assessment for the goods as classified under the relevant heading with exemption benefit. Case-Laws Customs Fri, 03 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74191