Central Excise - Populated Printed Circuit Board (PPCB)- Applicability of Notification No. 373/86-CE dated 29.7.89 and sub sequent Notification No. 48/94-CE-Regarding.

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..... of Excise and Customs), New Delhi Subject: Central Excise - Populated Printed Circuit Board (PPCB)- Applicability of Notification No. 373/86-CE dated 29.7.89 and sub sequent Notification No. 48/94-CE-Regarding. I am directed to say that under Notification No. 373/86-CE dated 29.7.86 and subsequent Notification No. 48/94-CE dated 1.3.94, Television Chassis (Populated Printed Circuit Board) i .....

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..... to exemption as TV Chassis. 3. The matter has been examined. It was observed that the wordings used in the Notification make if abundantly clear that TV Chassis is nothing but a PPCB. Whether it consists of one PPCB or more than one PPCB is immaterial for the purpose of granting the exemption. Even as per interpretative Rules, the PPCBs consisting the TV chassis have to be classified as TV chas .....

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