https://www.taxtmi.com/caselaws?id=1305 Laptop computers are not covered by Rule 2 of the Computer (Additional Duty) Rules, 2004 as a "CPU with monitor, mouse and keyboard imported together as a set" because a notebook or laptop functions as a complete, integrated and inseparable unit. The rule applies to separately identifiable items brought together to make a computer, not to a single laptop whose components have lost separate identity in trade parlance. On that basis, the department's classification was unsustainable and additional duty was not leviable; the assessee succeeded and the impugned assessment was set aside. en-us Wed, 13 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1305 Laptop computers are not covered by Rule 2 of the Computer (Additional Duty) Rules, 2004 as a "CPU with monitor, mouse and keyboard imported together as a set" because a notebook or laptop functions as a complete, integrated and inseparable unit. The rule applies to separately identifiable items brought together to make a computer, not to a single laptop whose components have lost separate identity in trade parlance. On that basis, the department's classification was unsustainable and additional duty was not leviable; the assessee succeeded and the impugned assessment was set aside. Case-Laws Customs Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1305