https://www.taxtmi.com/caselaws?id=54187 Computer workstations, storage racks and specially designed chairs used in a software export unit were held to qualify for exemption under Notification No. 1/95-C.E. because the notification specifically extended benefit to office equipment, spares and consumables. The Tribunal found the goods to be specially designed and essential for software engineers and software development for export, so they were covered by the notified entry even if they were not conventional capital goods. Reliance on a separate decision involving tables, chairs and air-conditioners in another manufacturing context was distinguished, as the present notification itself contemplated office equipment integral to the unit's functioning. The demand was therefore held unsustainable. en-us Mon, 04 Apr 2005 00:00:00 +0530 Mon, 18 Oct 2010 14:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54187 Computer workstations, storage racks and specially designed chairs used in a software export unit were held to qualify for exemption under Notification No. 1/95-C.E. because the notification specifically extended benefit to office equipment, spares and consumables. The Tribunal found the goods to be specially designed and essential for software engineers and software development for export, so they were covered by the notified entry even if they were not conventional capital goods. Reliance on a separate decision involving tables, chairs and air-conditioners in another manufacturing context was distinguished, as the present notification itself contemplated office equipment integral to the unit's functioning. The demand was therefore held unsustainable. Case-Laws Central Excise Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54187