TaxTMI 
TaxTMI 
1996 (7) TMI 364
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....ts. [Order per : G.R. Sharma, Member (T)]. - By the present appeal the department had assailed the order of Collector (Appeals) holding that there is nothing in the notification or in any technical literature produced before the Assistant Collector or relied upon by him which makes a differentiation between "populated printed circuit board" and "printed circuit board". 2. The facts o....
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....ircuit board" and "printed circuit board". 3. Shri P. Dass the learned SDR appearing for the appellants submits that "printed circuits" are circuits obtained by forming on an insulated base by any printing process or by film circuit technique, conductor elements, contacts or other printed components alone or interconnected according to a pre-established pattern. The learned SDR submitted t....
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....e the respondents herein were manufacturing "populated printed circuit boards" therefore the benefit of Notification No. 74/85 which exempts only "printed circuit boards" and "unpopulated printed circuit boards" shall not be eligible to the respondents herein. He therefore prays that the appeal may be allowed. None appeared for the respondents. 4. Heard the submissions of the learned SDR, ....
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.... affixed in the places provided in the "printed" circuit board. Addition of certain components like transistors, integrated circuits make it "populated printed circuit boards". The admitted position in the instant case is that the respondents herein were adding resistors, capacitors and other components in the places provided for the purpose. With addition of these components the "printed" circuit....