TMI Blog2000 (1) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... argued by Shri K.L. Ramteke, JDR. The respondent was represented by Shri M.C. Dhruve, advocate. 2. The respondent assessees were charged by the department as having manufactured computers and having sold them without payment of duty. The Dy. Commissioner confirmed the duty and imposed penalty on finding that the activity of assembling various parts did amount to manufacture. The respondent asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Tata Sons Limited v. Union of India and Others - 1982 (10) E.L.T. 53 (Bom.), the Bombay High Court defined the computer in a comprehensive expression which included the CPU and the peripherals. The court observed that the combination of the devices constitute a computer system and individual units of the system cannot be considered as computer. The court observed that the computer consisting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase invoice of peripherals of different sources. The respondents have used their skills for selecting configuration for particular customer as per their requirement. The assessee respondents put the component parts together and sold it as a computer system. In that case, the fact that these are supplied separately for the sake of convenience does not take away the status of computer system. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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