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2018 (2) TMI 1066 - AT - CustomsConcessional rate of CVD - N/N. 6/2002-CE dt. 01/03/2002 - Held that: - Tribunal in the case of IBM INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE [2009 (5) TMI 299 - CESTAT, BANGALORE] has held that 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 - benefit allowed - appeal allowed - decided in favor of appellant.
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