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2017 (3) TMI 584 - AT - CustomsBenefit of N/N. 76/2004-Cus dated 26.07.2004 - import of Parts of Computers - denial on the ground that the Notification applies to Central Processing Unit and not to Parts of Computers - Held that: - N/N. 6/2002-CE dated 1.3.2002 at Sr.261 is applicable to Parts of Computers used within factory of production for the manufacture of Computers of Heading 84.71 - Appellants are manufacturers of branded Computers and have used the Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty. Therefore, they would be eligible for exemption - although the benefit of said Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied. In the regime of self-assessment, the scope for grievance and filing of appeal is non-existent, as non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. Appeal allowed - decided in favor of appellant.
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