https://www.taxtmi.com/caselaws?id=215457 Computer cases fitted with USB and audio ports on a PCB were held not to fall within the exclusion for a populated printed circuit board under Notification No. 21/2002. The Tribunal accepted the technical opinion that the PCB arrangement functioned only as an extension for connectivity and did not contain the active or passive electronic components needed to constitute a populated PCB. On that basis, the goods were outside the exclusion in Sl. No. 276 and qualified for the exemption. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 21 Aug 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215457 Computer cases fitted with USB and audio ports on a PCB were held not to fall within the exclusion for a populated printed circuit board under Notification No. 21/2002. The Tribunal accepted the technical opinion that the PCB arrangement functioned only as an extension for connectivity and did not contain the active or passive electronic components needed to constitute a populated PCB. On that basis, the goods were outside the exclusion in Sl. No. 276 and qualified for the exemption. Case-Laws Customs Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215457