TMI Blog2013 (12) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... is cleared separately with no other items or if CPU is cleared along with monitor, mouse and key board as a set – Held that:- Prima facie, the exemption under the notification will be applicable for CPU even if a key board and mouse were cleared along with CPU - There can be a doubt whether for the combination, the exemption is available - The issue will be decided at the final hearing of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 at Sl.No.16. Revenue was of the view that as per the definition of "computers" given in the Explanation applicable for the said exemption, the exemption will be available only in cases where CPU is cleared separately with no other items or if CPU is cleared along with monitor, mouse and key board as a set. Wherever monitor was not supplied, Revenue demanded duty denying the exemption and on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es such as monitor, key board, mouse, modem, uninterrupted power supply system, or web camera cleared separately." 4. According to him, the first clause in the definition states that computer shall include Central Processing Unit (CPU) cleared separately. He contends that this is an inclusive definition and therefore CPU when cleared along with key board and mouse, such goods will be covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem at the time of receipt of key board and mouse into the factory of the applicant. He submits that differential amount to be so reversed will be only to the extent of Rs.17,30,025/-. 6. Opposing the prayer, the Ld. AR for Revenue submits that the said notification will not apply if any accessory is put along with CPU. If the exemption is extended in such cases, then the word "separately" used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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