https://www.taxtmi.com/caselaws?id=85477 Populated printed circuit boards were held not covered by a licence that referred only to general sub-assemblies, because the specific policy description for populated/loaded boards prevailed and the licence did not authorise the import; confiscation was upheld. The redemption fine was reduced because the importers were actual manufacturers and had produced supporting manufacturing records before the original authority. Notification No. 232/83-Customs was held inapplicable because Note 4 to Chapter 85 excluded populated circuit boards from the relevant tariff heading, so the exemption did not extend to the goods. en-us Thu, 30 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85477 Populated printed circuit boards were held not covered by a licence that referred only to general sub-assemblies, because the specific policy description for populated/loaded boards prevailed and the licence did not authorise the import; confiscation was upheld. The redemption fine was reduced because the importers were actual manufacturers and had produced supporting manufacturing records before the original authority. Notification No. 232/83-Customs was held inapplicable because Note 4 to Chapter 85 excluded populated circuit boards from the relevant tariff heading, so the exemption did not extend to the goods. Case-Laws Customs Thu, 30 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85477