https://www.taxtmi.com/caselaws?id=51936 Printed circuit boards specially designed for use in a specific CNC system, populated with components and identifiable by part number, were treated as parts of the machine rather than as separate goods, consistent with the tariff and HSN notes. The attempt by Revenue to press a different tariff heading at the appellate stage was found impermissible in the circumstances, so the original classification was sustained and the alternative classification rejected. en-us Thu, 12 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51936 Printed circuit boards specially designed for use in a specific CNC system, populated with components and identifiable by part number, were treated as parts of the machine rather than as separate goods, consistent with the tariff and HSN notes. The attempt by Revenue to press a different tariff heading at the appellate stage was found impermissible in the circumstances, so the original classification was sustained and the alternative classification rejected. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51936