https://www.taxtmi.com/caselaws?id=88914 Imported equipment was treated as a complete micro-computer system because it operated through automatic programming language and performed processing functions beyond merely transferring coded data. Its role in preparing NC tapes for use in the connected machine showed that it was not a peripheral such as a reader, punch, or similar transcribing device. Notification No. 237/83-Cus. applied only to specified peripherals, not to a complete computer system. The imported goods were therefore classified as a micro-computer and the notification benefit was not available. en-us Thu, 02 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88914 Imported equipment was treated as a complete micro-computer system because it operated through automatic programming language and performed processing functions beyond merely transferring coded data. Its role in preparing NC tapes for use in the connected machine showed that it was not a peripheral such as a reader, punch, or similar transcribing device. Notification No. 237/83-Cus. applied only to specified peripherals, not to a complete computer system. The imported goods were therefore classified as a micro-computer and the notification benefit was not available. Case-Laws Customs Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88914