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2009 (5) TMI 299 - AT - Central ExciseIssue in hand is whether the “servers” imported by the appellants are entitled for the benefit of exemption Notification No. 6/2002, Sl. No. 261, as amended. - The imported item is a server and there are several decisions which hold that the server is also a computer. It is nobody’s case that the server is not covered under Chapter heading 84.71. Hence when this server is a computer, it conforms the definition of computer and when it falls under 84.71 as given in the entry in the notification then the benefit cannot be denied. For reason that an amendment was carried out on 9-7-2004 and the amendment gives the explanation that the computer includes CPU cleared separately, the Commissioner comes to the conclusion that the CPU cleared separately prior to this date would not be entitled for the exemption notification. Such reasoning is wrong. In our view this explanation is only clarificatory in nature and it will have retrospective effect in the light of the case laws submitted by the appellants. Consequently the impugned order has no merit and is liable to be set aside.
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