9911796707
TMI Blog1996 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... s were populated; and hence the benefit of Notification 74/85 was not available, as a result they were leviable to CVD. 3. The importers appealed against the order to the Collector (Appeals), who accepted their petition holding that Notification 74/85 does not give any precise definition or scope of the terms printed circuits and unpopulated printed circuit boards. However, in common parlance, the moment active/passive components are mounted on a base printed circuit board it is normally termed as a printed circuit. Hence the Notification should be deemed printed circuit boards...... also these passive components. The goods are, therefore, covered by the Notification No. 74/85-C.E.". 4. The Department has come up in appeal against thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcuit eliminating system for their Caustic Soda/Chlorine Plant. The PCBs consists of a board with transistors, potentiometers, capacitors, etc. The number of active elements is negligible when compared to the composition of the passive elements. It was on this ground they had claimed the benefit of 74/85. It was, however, the Department s contention that the preparation of active and passive components was immaterial is not relevant for the purpose of Notification and the learned Collector has erred in treating the imported items as printed circuits and extending the benefit of the Notification. 6. Learned Counsel for the respondents stated that the learned Collector has rightly taken into account the common parlance. It was their conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and printed circuit etc. However, in the bill of entry, the items have been classified under Heading 90.29(2). The reasons for such a classification in view of the admitted facts has not been explained by either sides. However, as the classification of the articles is not in dispute we are not entering into this arena and are confining ourselves to the eligibility or otherwise to the exemption Notification. 10. It is evident that undisputedly what has been imported are PCBs which consists of a board, resistors, capacitors, etc. In other words, they are populated PCBs. Learned DR is correct in pointing out that we are not concerned with the proportion of active or passive elements. In view of these admitted facts regarding the imported it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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