https://www.taxtmi.com/caselaws?id=203424 A server imported as data processing equipment was held to be distinct from stand-alone personal computers and laptops. The circular prohibiting import of second-hand personal computers and laptops did not extend to the server on the facts found, because the item was meant for specific network applications and did not fall within the covered category. The Tribunal's view that the circular was inapplicable was therefore sustained, and the import was not barred. en-us Thu, 26 Aug 2010 00:00:00 +0530 Thu, 26 May 2011 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203424 A server imported as data processing equipment was held to be distinct from stand-alone personal computers and laptops. The circular prohibiting import of second-hand personal computers and laptops did not extend to the server on the facts found, because the item was meant for specific network applications and did not fall within the covered category. The Tribunal's view that the circular was inapplicable was therefore sustained, and the import was not barred. Case-Laws Customs Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203424