Home Case Index All Cases Customs Customs + AT Customs - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 142 - CESTAT, CHENNAIImport of computer cases - Customs authorities denied the exemption on the ground that goods contain a USB card and hence a Populated Printed Circuit Board making the goods ineligible for the exemption – Held that:- What is contained in the computer case is an extension of PCB for ease of connection. But the same is not an electronic component or Populated PCB since it does not have active and passive electronic components like ICs, resistors, capacitors, relays, switches etc. - mere mounting of the USB port and audio port on a PCB does not make the PCB a Populated PCB - appellants are eligible for the impugned exemption under Notification No.21/2002
|