Excise exemption for specified computer components grants listed microprocessors and drives exemption from central excise duty. The amendment inserts S.No. 261A in notification No. 6/2002-Central Excise to grant nil central excise duty on specified goods under headings 84.71 or 84.73, namely microprocessors for computers (other than motherboards), floppy disc drives, hard disc drives and CD-ROM drives, effected under the executive power of sub section (1) of section 5A of the Central Excise Act, 1944.
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 exemption for specified computer components grants listed microprocessors and drives exemption from central excise duty.
The amendment inserts S.No. 261A in notification No. 6/2002-Central Excise to grant nil central excise duty on specified goods under headings 84.71 or 84.73, namely microprocessors for computers (other than motherboards), floppy disc drives, hard disc drives and CD-ROM drives, effected under the executive power of sub section (1) of section 5A of the Central Excise Act, 1944.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
