https://www.taxtmi.com/caselaws?id=2212 A laptop or notebook computer is not classifiable as a CPU with monitor, mouse and keyboard imported together as a set for the purpose of Rule 2 of the Computers (Additional Duty) Rules, 2004. The levy under section 3(3) and section 3(4) of the Customs Tariff Act applies only to goods that answer the commercial description of distinct computer components imported together; an integrated laptop is marketed and understood as a single inseparable unit. Section 19 of the Customs Act supports the distinction between a true set of articles and a single composite product, and the taxing entry must be construed strictly. Accordingly, additional duty at 7% was not leviable on laptops. en-us Fri, 12 Oct 2007 00:00:00 +0530 Mon, 09 Dec 2013 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2212 A laptop or notebook computer is not classifiable as a CPU with monitor, mouse and keyboard imported together as a set for the purpose of Rule 2 of the Computers (Additional Duty) Rules, 2004. The levy under section 3(3) and section 3(4) of the Customs Tariff Act applies only to goods that answer the commercial description of distinct computer components imported together; an integrated laptop is marketed and understood as a single inseparable unit. Section 19 of the Customs Act supports the distinction between a true set of articles and a single composite product, and the taxing entry must be construed strictly. Accordingly, additional duty at 7% was not leviable on laptops. Case-Laws Customs Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2212