Import of second-hand computer ban did not cover a server used for specific network applications.

A server imported as data processing equipment was held to be distinct from stand-alone personal computers and laptops. The circular prohibiting import of second-hand personal computers and laptops did not extend to the server on the facts found, because the item was meant for specific network applications and did not fall within the covered category. The Tribunal's view that the circular was inapplicable was therefore sustained, and the import was not barred.

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Issues: Whether a server imported as data processing equipment was covered by the prohibition on import of second-hand personal computers and laptops under the relevant circular and Exim Policy.

Analysis: The imported item was a server meant for specific application in a network and was distinct from stand-alone personal computers and laptops. The circular relied upon by the Revenue applied to second-hand personal computers and laptops, and the goods in question did not fall within that category. On the facts found, the Tribunal was justified in holding that the circular did not govern the imported server.

Conclusion: The import was not hit by the circular prohibiting second-hand personal computers and laptops, and the assessee succeeded.

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