Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1989 (11) TMI 190

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ector of Customs, Bangalore, dated 9-2-1988. Brief facts of the case are the appellants imported a computer system and claimed clearance of the same under OGL against Sl. No. 8 of Appendix 6 read with para 58(2) of the Policy Book. The lower authority s objection to the import was that the appellants had not imported the configuration as indicated in the Policy inasmuch as they had not imported th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efore him. 2. The learned Consultant for the appellants pleaded that the computer system imported by them answered to the description of the system as allowed under the Policy. He drew my attention to the certificate issued by the Department of Computer Science and Automation and the definition of Console as given in A Dictionary of Computer by N.R. Spencer. The said definition is reproduced .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to any authority in support of his finding. 4. The learned JDR for the Department adopted the reasoning given in the order-in-original. 5. It is observed that the appellants had ordered for a computer system and there is no adverse finding that what has been imported is not a computer system. The question that falls for my consideration is whether this system, among other things, has a consol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te from the Indian Institute of Science and also has referred to an authority as to what constitutes a console. The learned lower authority has not given any finding in regard to that nor has cited any authority in support of his findings given in the impugned order. It is observed that the console is defined in the McGraw-Hill Dictionary of Computers as under: Console: The section of a compute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates