https://www.taxtmi.com/caselaws?id=85333 Populated printed circuit boards fitted with resistors, capacitors and other components were held outside Notification No. 74/85-C.E., because the exemption covered only printed circuits and unpopulated printed circuit boards. The explanatory material showed that mounted electrical components take the goods beyond the scope of printed circuits for the relevant heading, and the proportion of active or passive elements was immaterial. On that basis, the imported goods were not entitled to exemption, and the departmental position succeeded, restoring the demand. en-us Wed, 01 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85333 Populated printed circuit boards fitted with resistors, capacitors and other components were held outside Notification No. 74/85-C.E., because the exemption covered only printed circuits and unpopulated printed circuit boards. The explanatory material showed that mounted electrical components take the goods beyond the scope of printed circuits for the relevant heading, and the proportion of active or passive elements was immaterial. On that basis, the imported goods were not entitled to exemption, and the departmental position succeeded, restoring the demand. Case-Laws Customs Wed, 01 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85333