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2007 (11) TMI 203 - CESTAT, BANGALOREImported goods, HP server for testing (data processing equipment) - contention of Revenue is that as per Exim Policy, import of computers including PCs & Laptops are restricted & they actually require licence - held that the restriction of the import of second-hand computers including personal computers & laptop wouldn’t be applicable to server - server are different from PCs & laptop computers, which are actually stand-alone equipments - no reason to exclude them from scope of Capital Goods
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