Levy of additional duty of customs under section 3(3) of Customs Tariff Act on computers - Customs - F. No. B-6/1/2004-TRU

Letter F. No. B-6/1/2004-TRU Dated 26-7-2004 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Levy of additional duty of customs under section 3(3) of Customs Tariff Act on computers An additional duty of customs has been imposed @ 6% on imported stand-alone central processing units (CPUs) and @ 7% on imported complete computers (with CPU, monitor, key board and mouse cleared as a set), in terms of section 3(3) of the Customs Tariff Act, 1975 so as to counter-balance the excise duty leviable on inputs used in the manufacture of CPUs/computers. Value of imported computers, for the purpose of the said levy, shall be determined in terms of section 3(2) of the Customs Tariff Act. 2. Customs duty has been exempted on all parts (of sub-heading 8473 30) of automatic data processing machines of heading 8471, excluding populated printed circuit boards (PPCBs), motherboards, ink cartridges with print head assembly and ink spray nozzles. Ink cartridges with print head assembly and ink spray nozzles will continue to attract 5% customs duty. Customs duty has also been exempted on static converters of sub-heading 8504 40, for automatic data processing machines and units thereof of heading 8471. Static converters of sub-heading 8504 40, for automatic data processing machines and units thereof (other than those falling under heading 8471), and telecommunication apparatus, will continue to attract 10% customs duty. 3. Notification Nos. 75 to 77/2004-Customs, all dated 26th July, 2004 have been issued to give effect to the above changes. These changes are effective from 26-7-2004. Copies of the notifications have been forwarded through EDECS and have also been made available on the department's website.