1996 (4) TMI 176

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....spondents. [Order per : Gowri Shankar, Member (T)]. -  Respondent is absent. No request for adjournment. 2. We have heard the Departmental Representative. The assessee manufactures assembled printed circuit boards. It is stated that it buys plain printed circuit boards and affixed conponent's other than resistors, capacitors transistors etc all these. The goods thereafter known ....

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....on the ground that the Assistant Collector's order did not cite evidence as to why the goods would not be entitled to exemption and that the superintendent's advice was substantially correct : hence this appeal. 3. It was the assessee's contention before the Collector (Appeals) that a unpopulated printed circuit board becomes a printed circuit board when it is "populated" with components s....

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....ssion as to whether a printed circuit to which other components has been added ceased to be one and if so what it is called. This does not provide any assistance. 4. It is further argued that if the intention were to include the populated circuit boards in Notification 74/85, it would not have been necessary to issue another Notification 373 on 29-7-1986 exempting populated printed circuit....