2006 (9) TMI 66

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..... "CPU with Monitor, mouse and key board imported together as a set" and classified the same under Sl. No. 2 of the Tables in Rule 2 of the Computer (Additional Duty) Rules, 2004 and subjected the goods to an additional duty of 7%. The assessee paid the duty under protest and aggrieved with the Assessment Order and filed an appeal before the Commissioner (Appeals). They contested that the said Rules are not applicable to Laptop Computers as the item is different. The display key, key board, mouse, modem everything are integrated in the Laptop and hence, Computer (Additional Duty) Rules, 2004 is not applicable to Laptop computers. It was submitted that the Laptop computers are classifiable under CH 8471 and are exempted from additional duty. T .....

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..... grated into an inseparable unit. It is also common understanding that a set of items taken together to make a complete system should be capable of being taken out without affecting other items or the working of other items. The two case laws cited by the Appellants, and referred to in para 3 above, clearly bring out the fact in respect of the product in question i.e. Note Book Computer, to be an item which in common trade parlance is referred to as a 'Computer' complete and not as a set of CPU, keyboard, monitor and mouse. The individual items have last their identity and the item is only known as a complete product. The appellant have also furnished photocopy of their printed sales/marketing literature - copyright @ Acer India (Pvt.) Ltd., .....

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..... come entitled to the consequential refund of the additional duty paid. 2.The Revenue is aggrieved with this order and seeks for restoration of the Assessment Order on the ground that Laptop computers are akin with the Desktop computers which are having independent sets. We have heard both sides in detail and find that there is no merit in the Revenue appeal. The item imported is a Laptop computer which has got all the ingredients in itself. The same is not a Desktop computer. Therefore, the classification of the item Laptop computers has to be done under CH 8471 and, therefore, additional duty is not leviable on the same. The findings recorded by the Commissioner (Appeals) is exhaustive and detailed one and we do not find any error in the .....

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