https://www.taxtmi.com/caselaws?id=94466 The Tribunal ruled that the control system supplied by the appellants to a school was a peripheral and not an essential part of the personal computer system, setting aside the duty demand on the control system. The appellant's request for duty reduction was accepted, leading to an estimated duty payable of Rs. 5,400 for the main system alone. Additionally, the demand for interest was excluded as Section 11AB could not be applied retrospectively. The case was remanded for verification of the duty payable on the main computer system based on the Tribunal's findings. en-us Thu, 21 Oct 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94466 The Tribunal ruled that the control system supplied by the appellants to a school was a peripheral and not an essential part of the personal computer system, setting aside the duty demand on the control system. The appellant's request for duty reduction was accepted, leading to an estimated duty payable of Rs. 5,400 for the main system alone. Additionally, the demand for interest was excluded as Section 11AB could not be applied retrospectively. The case was remanded for verification of the duty payable on the main computer system based on the Tribunal's findings. Case-Laws Central Excise Thu, 21 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94466