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) is exempt from payment of Central Excise duty provided that such TV chassis is used in the manufacture of Black & White TV and where such use is else where 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 circuitry functions if required can be done on a single PPCB. However, to make a compact sized TV, some units manufacture in dividable 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 have 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 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 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.