2006 (3) TMI 418

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..... der per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against OIA No. 158/2003-Cus., dated 21-4-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants, a 100% EOU, engaged in software development, procured certain goods described as 'Components of Computer Workstation' in CKD condition free of excise duty on the basis of CT-3 Certificate issue .....

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..... otification cannot have a retrospective effect. The appellants are highly aggrieved over the impugned order and hence they have come before this tribunal for relief. 3. Shri B.M. Sudesh, the learned Advocate appeared on behalf of the appellants and Shri K.S. Bhatt, the learned SDR for the Revenue. 4. The learned Advocate said that even though computer workstation was specifically inclu .....

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..... 6. We have gone through the records of the case carefully. This Bench, in the case of CC, Bangalore v. Aditi Technologies (P) Ltd. - 2003 (151) E.L.T. 343 (Tri. - Bang.) has also held that Specially designed chairs, furniture duly procured under proper CT-3 Certificate are regarded as office equipment and are eligible for exemption under Notification No. 1/95-Cus. In the case of DSL Software .....

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