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2013 (12) TMI 676 - CESTAT CHENNAIEligibility for exemption under Notification No.6/06-CE – CPU cleared with monitor, mouse and key board as a set – Waiver of Pre-deposit - Revenue was of the view that as per the definition of "computers" given in the Explanation, the exemption will be available only in cases where CPU is cleared separately with no other items or if CPU is cleared along with monitor, mouse and key board as a set – Held that:- Prima facie, the exemption under the notification will be applicable for CPU even if a key board and mouse were cleared along with CPU - There can be a doubt whether for the combination, the exemption is available - The issue will be decided at the final hearing of the appeal - the applicant is directed to make out a pre-deposit of Rupees Twenty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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