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2010 (8) TMI 426 - KARNATAKA HIGH COURTEPCG scheme - Circular prohibits import of second hand goods – second hand computer – Held that: - it is clear that the goods imported, that is, personal computers (PCs/Laptops) are the items, which are covered under Annexure- E, the Circular. Therefore, the Tribunal was justified in holding that the Circular do not apply to the servers of me description, which is involved In this case. - no doubt, servers are also computers but servers are computers, which are meant for specific application in a network. They are entirely different from the personal computers and laptop computers, which are actually stand-alone equipments - there is no reason to exclude them from the scope of Capital Goods.
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