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2008 (10) TMI 217 - CESTAT, NEW DELHIDesk Top Computers - Import of various items - to be treated as sets or separate items - Exemption from CVD - Notification no;. 6/2006 CE dated 1-3-2006 - Held that - The article must be judged on the basis of its nature at the time of its importation. - In the present case as the CPU, monitor, key-board and mouse have been imported and one Bill of Entry has been filed in respect of all these items, therefore, it cannot be said that the same have not been imported in sets. Explanation in the notification in question provides that concessional rate of duty is applicable to the computer and for the purpose of exemption computer shall include CPU separately; or CPU with monitor, mouse and key board, cleared together as a set. After taking into consideration the provisions of the Notification the Tribunal in the appellants' own case held that Monitor imported along with CPU are entitled to the benefit of notification No. 6/2006
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