https://www.taxtmi.com/caselaws?id=358194 Populated printed circuit boards imported in assembled form were held eligible for the customs concession under Notification No. 21/2002-Cus. because exemption attaches to the goods as assessed at import, not to a later-completed machine. The mere possibility that the populated PCBs could subsequently be combined with mechanical parts to form an echo canceller assembly did not justify denial of the benefit, since the imported goods themselves answered the notification description. The assessee therefore succeeded, and the claimed exemption was allowed with consequential relief. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 13 Nov 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358194 Populated printed circuit boards imported in assembled form were held eligible for the customs concession under Notification No. 21/2002-Cus. because exemption attaches to the goods as assessed at import, not to a later-completed machine. The mere possibility that the populated PCBs could subsequently be combined with mechanical parts to form an echo canceller assembly did not justify denial of the benefit, since the imported goods themselves answered the notification description. The assessee therefore succeeded, and the claimed exemption was allowed with consequential relief. Case-Laws Customs Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358194