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TMI Blog2008 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal No.71/2006 (H-II) dated 28.12.2006 passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad-II Commissionerate. 2. The Respondent is the importer of computers, servers, storage units and other computer peripherals from its group company. The issue involved is the correct classification of the consignments of Dell Power Edge referred to as Servers imported fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it is stated machines performing its specific function other than data processing and incorporating or working in conjunction with an automatic processing machine are to be classified in the headings appropriate to their respective functions or in the residual headings and accordingly, a server which performs the specific function of managing the network should be classified along with the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the Circular would indicate that it was essentially dealing with classification of networking equipment like routers, hubs, bridges, etc. The reference to servers in the last line was more as a passing reference with no discussion on the nature of servers as an equipment. On the other hand, the earlier Circular dated 30.11.1999 specifically refers to server as a Father Computer which ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the other computers in conjunction with the networking equipment would form a computer network. We are not impressed with the Revenue's argument that Note 5 (E) would refer to a server. The server itself is an Automatic Data Processing Machine (ADP). Further, the case-laws relied on by the Respondents are very relevant. In these case laws, it has been clearly held that servers are classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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