Denial of excise duty exemption to personal computers when brought inside the unit located in the EPZ/FTZ for maintaining. accounts under Notification No. 126/94-CE dated 2.9.94. A reference from director, Ministry of Commerce - regarding
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Excise duty exemption: personal computers used for accounts in EPZ/FTZ qualify under Notification 126/94-CE clarified Personal computers supplied to units in Export Processing Zones/Free Trade Zones for maintenance of accounts are office equipment and qualify for exemption from Central Excise Duty under Notification No. 126/94-CE; pending cases must be disposed of in accordance with this clarification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption: personal computers used for accounts in EPZ/FTZ qualify under Notification 126/94-CE clarified
Personal computers supplied to units in Export Processing Zones/Free Trade Zones for maintenance of accounts are office equipment and qualify for exemption from Central Excise Duty under Notification No. 126/94-CE; pending cases must be disposed of in accordance with this clarification.
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