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2018 (4) TMI 305 - CESTAT BANGALOREBenefit of N/N. 21/2002 Cus - Transmission apparatus incorporating reception apparatus - Held that: - There is no dispute that the goods imported and for which the Notification benefit has been claimed, are in the form of Populated PCBs and said to be parts of transmission apparatus incorporating the reception apparatus. Such goods are entitled to the concessional rate of Customs duty at 10% in terms of the Sl. No, 322 (B) of the N/N. 21/2002 - 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 - appeal allowed - decided in favor of appellant.
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