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M/s. Scan Computer Consultancy Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (10) TMI 1158 - CESTAT AHMEDABAD

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 .....

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(8) TMI 75 - CESTAT AHMEDABAD), we set-aside the impugned order - Decided in favour of assessee. - Appeal No. : E/237/2006 - ORDER No. A/10592 / 2015 - Dated:- 12-5-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Paritosh Gupta .....

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rom 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 C .....

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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, vide final order No. A/1580-1584/WZB/AHD/2008 dated 01.08.2008, dismissed the appeal .....

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puter 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 proc .....

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ELT 20 (SC) has held that monitor or printer is not an essential part of computer. These are peripheral items. There are o enabling provisions in the Central Excise law to consider above activities as amounting to manufacturer of computer system and .....

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