2012 (8) TMI 142

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...., JDR For the Respondent/s   Per Dr. Chittaranjan Satapathy   Heard both sides. Ld. Counsel Shri Hari Radhakrishnan states that the appellants have imported computer cases. The cases have two USB ports and audio ports. On examination of the goods, the Customs authorities have held that these contain USB cards and hence they have denied the appellants the benefit of Notification No.21/2....

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....ntended by the Customs authorities. USB ports and audio ports have only been mounted on a PCB so that the USB cards when inserted would get connected to the CPU. The technical opinion given by the Professor in the Department of Electronics and Electrical Communication Engineering of IIT, Kharagpur clarifies that what is contained in the computer case is an extension of PCB for ease of connection. ....