Cir. No.210/44/1996-CX, dt. 09/05/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Populated PCBs - Excise Exemption to
I am directed to say .that under Notification No. 373/86-CI dated 29.7.86 and subsequent Notification No. 48/94-CE dated 1.3.94, Television Chassis (Populated Printed Circuit Board) is exempt from payment of central excise duty provided that such TV chassis is used in the manufacture oi Black & White TV and where such use is elsewhere than the factory of production. Chapter X of Central Excise Rules, 1944 is followed. The PPCB is a board upon which various components such as resistors, capacitors, transistors, transformers etc., are mounted. All the circuitory functions if required can be done on a single PPCB. However, to make a compact sized TV, some units manufacture individual PPCBs such as main PCB, Tuner PCB, Control PCB etc.
2. Doubts have been expressed regarding the applicability of Notification No. 48/94-CE to such individual PPCBs. In some Commissionerates a view has been taken that such individual PPCBs are sub-assemblies and, therefore, not entitled to exemption as TV Chassis.
3. The matter has been examined. It was observed that the wordings used in the Notification make it 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 chassis only. Therefore, it is clarified that benefit of excise duty exemption is available to such individual Populated Printed Circuit Board (PPCB) as television chassis under Notification No. 373/86-CE dated 29.7.86 and subsequent Notification No. 48/94-CE dated 1.3.94.
Sd/-
(Sanghamitra Panda)
Deputy Secretary to the Government of India