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2015 (10) TMI 1158 - CESTAT AHMEDABAD

2015 (10) TMI 1158 - CESTAT AHMEDABAD - TMI - Duty demand - Activity of purchasing raw material, inputs and computer parts from the open market and assembling in their premises and selling as computer system - Held that:- Revenue initiated proceedings against the several persons in assembling of parts and selling the computer system. The Tribunal in the case of CCE, Ahmedabad vs. Macro Tech. Pvt. Limited & 4 others, dismissed the appeal filed by the Revenue. - following the Tribunalís earlier or .....

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sing raw material, inputs and computer parts from the open market and assembling in their premises and selling as computer system. It was proposed that computer system would be classifiable under heading 8471000 of the Central Excise Tariff Act, 1985 and the appellant cleared without obtaining Central Excise registration. The adjudicating authority confirmed the demand of duty of ₹ 3,90,363/- alongwith interest and penalty. Commissioner (Appeals) set-aside the penalty on appellant. 3. We f .....

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mmissioner is as to whether buying various computer parts and installing the same would amount to manufacture of computer system or not. The Commissioner has dropped the proceedings by observing as under:- 30. I am also of the opinion that supplying CPU, Key board and printer together after procuring from market and installing these in the office or at the residence of a customer will not amount to manufacture of a computer system. The Hon'ble Supreme Court in the case of CCE, Mumbai vs. CMS .....

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