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Customs Notification No. 21/2002 Applies to Transmission Devices with Reception; Assembly Ease Doesn't Affect Benefit Eligibility.
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....Benefit of N/N. 21/2002 Cus - Transmission apparatus incorporating reception apparatus - The fact that these Populated PCBs, along with the mechanical part can be subsequently assembled easily to form the complete equipment cannot be the reason for denying the benefit of Notification mentioned for Populated PCBs - AT....