https://www.taxtmi.com/caselaws?id=166747 For countervailing duty purposes, an imported computer was held chargeable because it was covered by Item 30 of the Central Excise Tariff and was not shown to fall within Notification No. 51/70-C.E., which applied only to specified office machines and apparatus under Item 33D. The imported voltage stabiliser was treated as a separate item in its own right, not merely part of the computer system, and it was not shown to fall under any tariff item at the material time; the exemption notification therefore did not apply. The appeal succeeded only in relation to the voltage stabiliser, while the duty demand on the computer was sustained. en-us Mon, 05 Dec 1983 00:00:00 +0530 Mon, 03 Nov 2014 13:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166747 For countervailing duty purposes, an imported computer was held chargeable because it was covered by Item 30 of the Central Excise Tariff and was not shown to fall within Notification No. 51/70-C.E., which applied only to specified office machines and apparatus under Item 33D. The imported voltage stabiliser was treated as a separate item in its own right, not merely part of the computer system, and it was not shown to fall under any tariff item at the material time; the exemption notification therefore did not apply. The appeal succeeded only in relation to the voltage stabiliser, while the duty demand on the computer was sustained. Case-Laws Customs Mon, 05 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166747