https://www.taxtmi.com/caselaws?id=30375 Imported populated printed circuit boards mounted with integrated circuits and other electronic components were classified as parts of computers under the relevant tariff heading, following the Tribunal's earlier view on identical goods, rather than under the heading preferred by the assessee. The plea for benefit of Notification No. 23/98, having been raised for the first time, was not examined on merits and was left for consideration by the adjudicating authority. The Revenue's classification was accepted, while the notification issue remained open for determination at the remand stage. en-us Mon, 12 May 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30375 Imported populated printed circuit boards mounted with integrated circuits and other electronic components were classified as parts of computers under the relevant tariff heading, following the Tribunal's earlier view on identical goods, rather than under the heading preferred by the assessee. The plea for benefit of Notification No. 23/98, having been raised for the first time, was not examined on merits and was left for consideration by the adjudicating authority. The Revenue's classification was accepted, while the notification issue remained open for determination at the remand stage. Case-Laws Customs Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30375