https://www.taxtmi.com/caselaws?id=53837 Security locks imported for use with desktop computers in software development and call centre operations were held to fall within Notification No. 52/2003-Cus. because the computers were integral to the business and protection of hardware and stored data was part of that infrastructure. The exemption could not be denied merely because the item was a security accessory rather than a software-development input. However, any refund arising from the exemption remained subject to verification of unjust enrichment, and the original authority was required to satisfy itself on that statutory requirement before release of duty. en-us Mon, 31 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53837 Security locks imported for use with desktop computers in software development and call centre operations were held to fall within Notification No. 52/2003-Cus. because the computers were integral to the business and protection of hardware and stored data was part of that infrastructure. The exemption could not be denied merely because the item was a security accessory rather than a software-development input. However, any refund arising from the exemption remained subject to verification of unjust enrichment, and the original authority was required to satisfy itself on that statutory requirement before release of duty. Case-Laws Customs Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53837