https://www.taxtmi.com/caselaws?id=85988 Printed circuit boards fitted with capacitors, transistors and similar external components change character into populated printed circuit boards. Because Notification No. 74/85 covered only printed circuit boards and unpopulated printed circuit boards, the qualifier "unpopulated" was material to the exemption. On the admitted facts, the goods had components affixed in the designated places and therefore fell outside the notification and were not eligible for exemption. en-us Wed, 10 Jul 1996 00:00:00 +0530 Tue, 09 Aug 2011 14:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85988 Printed circuit boards fitted with capacitors, transistors and similar external components change character into populated printed circuit boards. Because Notification No. 74/85 covered only printed circuit boards and unpopulated printed circuit boards, the qualifier "unpopulated" was material to the exemption. On the admitted facts, the goods had components affixed in the designated places and therefore fell outside the notification and were not eligible for exemption. Case-Laws Central Excise Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85988