https://www.taxtmi.com/caselaws?id=119257 Touch screen kiosks comprising a CPU, monitor and keyboard were treated as prima facie falling within the description of "computers" for exemption under Notification No. 6/2002-CE. Classification under Heading 84.71 was not in dispute, and product literature together with purchaser certificates supported the assessee's case. The purchasers' certificates were treated as creating a rebuttable presumption, while the department's contrary statements were found insufficient at the interim stage. On that material, the assessee established a prima facie case against denial of exemption, so waiver of pre-deposit and stay of recovery were granted. en-us Thu, 13 Jul 2006 00:00:00 +0530 Mon, 09 Jul 2012 18:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119257 Touch screen kiosks comprising a CPU, monitor and keyboard were treated as prima facie falling within the description of "computers" for exemption under Notification No. 6/2002-CE. Classification under Heading 84.71 was not in dispute, and product literature together with purchaser certificates supported the assessee's case. The purchasers' certificates were treated as creating a rebuttable presumption, while the department's contrary statements were found insufficient at the interim stage. On that material, the assessee established a prima facie case against denial of exemption, so waiver of pre-deposit and stay of recovery were granted. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119257