https://www.taxtmi.com/caselaws?id=93892 Imported sound cards and internal card modems were treated as populated printed circuit boards for tariff purposes, bringing them within CTA heading 84.71 and the restricted import entry requiring a Special Import Licence. The importer's alternative classification as computer parts or modem cards was not accepted, so absence of the prescribed licence meant the import restriction applied. On the monetary side, the redemption fine and penalty were moderated on the facts and circumstances, resulting in reduction of both liabilities. en-us Tue, 20 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93892 Imported sound cards and internal card modems were treated as populated printed circuit boards for tariff purposes, bringing them within CTA heading 84.71 and the restricted import entry requiring a Special Import Licence. The importer's alternative classification as computer parts or modem cards was not accepted, so absence of the prescribed licence meant the import restriction applied. On the monetary side, the redemption fine and penalty were moderated on the facts and circumstances, resulting in reduction of both liabilities. Case-Laws Customs Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93892