1996 (4) TMI 176

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..... t. No request for adjournment. 2. We have heard the Departmental Representative. The assessee manufactures assembled printed circuit boards. It is stated that it buys plain printed circuit boards and affixed conponent s other than resistors, capacitors transistors etc all these. The goods thereafter known as assembled or populated printed circuit boards or chassis assembly. Consequent to issue o .....

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..... s would not be entitled to exemption and that the superintendent s advice was substantially correct : hence this appeal. 3. It was the assessee s contention before the Collector (Appeals) that a unpopulated printed circuit board becomes a printed circuit board when it is populated with components such as capacitors resistors etc. Hence the goods manufactured by it would be entitled for the exe .....

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..... nd if so what it is called. This does not provide any assistance. 4. It is further argued that if the intention were to include the populated circuit boards in Notification 74/85, it would not have been necessary to issue another Notification 373 on 29-7-1986 exempting populated printed circuit board subject to fulfilment of certain conditions. We note however that this notification was issued n .....

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