Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Import Duty Imposed: 6% on CPUs, 7% on Computers; Exemptions for Certain Parts per Customs Tariff Act, 1975.</h1> An additional duty of customs has been imposed on imported computer components under section 3(3) of the Customs Tariff Act, 1975. Stand-alone CPUs are subject to a 6% duty, while complete computers, including peripherals, face a 7% duty. This measure aims to balance the excise duty on inputs used in manufacturing these items. Customs duty exemptions apply to certain parts of automatic data processing machines, excluding specific components like populated printed circuit boards and ink cartridges. Notification Nos. 75 to 77/2004-Customs have been issued to implement these changes, effective from July 26, 2004.
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