TMI Blog2018 (2) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant, For the Appellant Shri Naveen Kushalappa, Dy. Commissioner (AR), For the Respondent Per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No.75/2007 dt. 28/06/2007. The appellant is engaged in the business of import and sale of information technology products. During the period February to June 2004, the appellant imported Central Processing Units (CPU) and while clearing the CPUs, claimed the concessional rate of CVD as per Notification NO.6/2002-CE dt. 01/03/2002 (Sl.No.261). In the said serial number, an explanation was inserted by way of amendment vide Notification No.23/2004 dt. 09/07/2004. The lower authorities did not extend the benefit of concessional duty and demanded the different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No./ Sub heading Description of Goods Rate of duty 261 84.71 Computer Explanation : For the purposes of this exemption, the value of computer shall be the value of the Computer excluding the value of Software pre-loaded on the computer, with or without an accompanying media. 16% Notification No. 6/2002-C.E., dated 1-3-2002 as amended by Notification No. 2/2004-C.E., dated 8-1-2004 and Serial No. 261, read as follows : Sl. No. Chapter/ Heading No./ Sub heading Description of Goods Rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 2/2204 is only with regard to valuation saying that - For the purposes of this exemption, the value of computer shall be the value of the computer excluding the value of software pre-loaded on the computer, with or without an accompanying media. So what is to be decided is whether the item imported can be treated as a computer. Even in the amending Notification of 9-7-2004, the explanation states - For the purpose of this exemption computer shall include CPU cleared separately or CPU with monitor mouse or key board. Therefore one cannot come to the conclusion that prior to this amendment, the CPU cleared separately is not entitled for the exemption on the ground that it is not a computer. Such reasoning is wrong. The only point to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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