2012 (8) TMI 142

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..... ined 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 .....

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..... available to an assembly which includes any one or more of the following items :- 1) Populated Printed Circuit Board 2) Motherboards and 3) Power Supply Unit. The Customs authorities have held that the impugned goods contain a USB card and hence a Populated Printed Circuit Board making the goods ineligible for the exemption. 2. We have also been shown a sample of the impugned item by the .....

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