https://www.taxtmi.com/caselaws?id=355645 Notification No. 6/2002-CE, as amended by Notification No. 23/2004, was considered for concessional CVD on imported CPUs. The key issue was whether the 2004 explanation, clarifying that a computer includes CPUs cleared separately, applied retrospectively to imports made before the amendment. Relying on the Tribunal's reasoning in IBM India Ltd., the clarification was treated as retrospective, and imported CPUs were held eligible for the exemption. The differential duty demand was therefore not sustainable, and the benefit of the notification followed for the relevant imports. en-us Fri, 08 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355645 Notification No. 6/2002-CE, as amended by Notification No. 23/2004, was considered for concessional CVD on imported CPUs. The key issue was whether the 2004 explanation, clarifying that a computer includes CPUs cleared separately, applied retrospectively to imports made before the amendment. Relying on the Tribunal's reasoning in IBM India Ltd., the clarification was treated as retrospective, and imported CPUs were held eligible for the exemption. The differential duty demand was therefore not sustainable, and the benefit of the notification followed for the relevant imports. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355645