https://www.taxtmi.com/caselaws?id=244626 The Tribunal found that the process of stuffing and soldering components on Populated Printed Circuit Boards (PPCBs) constituted manufacture under the Central Excise Act. The applicants were directed to deposit Rs.1,00,00,000/- within eight weeks, with the remaining duty, interest, and penalty to be waived upon compliance. The Tribunal emphasized the duty payment requirement for processes involving stuffing and soldering components on PPCBs, even if used for research and development purposes. en-us Mon, 09 Dec 2013 00:00:00 +0530 Tue, 04 Mar 2014 10:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244626 The Tribunal found that the process of stuffing and soldering components on Populated Printed Circuit Boards (PPCBs) constituted manufacture under the Central Excise Act. The applicants were directed to deposit Rs.1,00,00,000/- within eight weeks, with the remaining duty, interest, and penalty to be waived upon compliance. The Tribunal emphasized the duty payment requirement for processes involving stuffing and soldering components on PPCBs, even if used for research and development purposes. Case-Laws Central Excise Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244626