1996 (5) TMI 143

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....otice was issued on the ground that the imported printed circuit boards were populated; and hence the benefit of Notification 74/85 was not available, as a result they were leviable to CVD. 3. The importers appealed against the order to the Collector (Appeals), who accepted their petition holding that Notification 74/85 does not give any precise definition or scope of the terms printed circuits and unpopulated printed circuit boards. However, in common parlance, the moment active/passive components are mounted on a base printed circuit board it is normally termed as a printed circuit. Hence the Notification should be deemed - printed circuit boards...... also these passive components. The goods are, therefore, covered by the Notific....

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....efore the Collector that they had imported "printed circuit boards as integral spares for the short circuit eliminating system for their Caustic Soda/Chlorine Plant. The PCBs consists of a board with transistors, potentiometers, capacitors, etc. The number of active elements is negligible when compared to the composition of the passive elements." It was on this ground they had claimed the benefit of 74/85. It was, however, the Department's contention that the preparation of active and passive components was immaterial is not relevant for the purpose of Notification and the learned Collector has erred in treating the imported items as printed circuits and extending the benefit of the Notification. 6. Learned Counsel for the responden....