Extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276, to Computer Casing and Power Supply Unit imported together-reg

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..... F.No. 528/117/2003-Cus(TU)GOVERNEMNT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE TARIFF UNIT Subject:- Extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276, to Computer Casing and Power Supply Unit imported together-reg. I am directed to say that a dispute regarding the extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No .....

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..... nted, these were not assembled. The point of dispute is whether in cases where computer casing/chassis and power supply unit were imported in a form not fitted together as an assembly, but separately in the same consignment, the benefit of Notification No. 21/2002-Cus., dated 1.3.2002, (vide S.No. 276) can be denied by applying rule 2(a) of the General Rules for the Interpretation of the First Sc .....

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..... retation could be applied. 6. The field formations may finalize the pending assessments, if any, accordingly. 7. Please acknowledge receipt of this circular. 8. Hindi version will follow. Yours faithfully, (H.K. Sharma) S.T.O. (TU) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.c .....

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