https://www.taxtmi.com/caselaws?id=47250 The Supreme Court dismissed the appeal, affirming the Tribunal's decision that monitors and printers are not essential parts of a computer system for duty classification purposes. The Court clarified that even though monitors and printers may be classified under the same tariff heading as computers, they are excisable products in the hands of their manufacturer. The Court also ruled that the Respondents were entitled to the benefit of Notification No. 175/86-C.E. based on the turnover of goods manufactured by them, excluding the value of traded items like monitors and printers. en-us Wed, 02 Feb 2005 00:00:00 +0530 Sat, 12 Sep 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47250 The Supreme Court dismissed the appeal, affirming the Tribunal's decision that monitors and printers are not essential parts of a computer system for duty classification purposes. The Court clarified that even though monitors and printers may be classified under the same tariff heading as computers, they are excisable products in the hands of their manufacturer. The Court also ruled that the Respondents were entitled to the benefit of Notification No. 175/86-C.E. based on the turnover of goods manufactured by them, excluding the value of traded items like monitors and printers. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47250