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M/s HCL Infosystems Ltd (Unit-III) Versus CCE & ST, Pondicherry

2015 (10) TMI 1172 - CESTAT CHENNAI

Waiver of pre deposit - Demand of differential duty - Concessional rate of duty - Held that:- prima facie, the appellant has not made out a case for full waiver of pre-deposit ordered. Hence, the appellant is directed to make pre-deposit of an amount .....

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during the pendency of the appeal. - Stay granted. - E/S/40454/2014 E/168/2011 - Dated:- 21-5-2015 - R. Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr M Karthikeyan, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) .....

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acturers of computers and other related goods. The appellant also manufactures a new generation computer, viz., "Thin Client". The issue is whether the said "Thin Client" is computer and entitled for concessional rate of duty of e .....

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@8%. The concessional rate of 12% applicable to computers was also not extended. It was alleged by the Revenue, before the Commissioner (Appeals) that the appellant had cleared "thin client" and "software" under the same invoices .....

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