TaxTMI 
TaxTMI 
1996 (9) TMI 246
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.... Ram, Member (T)]. - In this appeal filed by M/s. Southern Magnetics (P) Ltd., Madras, the issue for our consideration is the eligibility of HP 1000 Computer System imported by the appellants for the concessional rate of customs duty under Project Import Heading No. 84.66 (I)(A) of the Customs Tariff. The appellants were an existing unit engaged in the manufacture of different goods such as Digi....
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....rty. The appellants have requested that the matter may be decided on merits based on the records already submitted by them with their appeal. 3. Shri G.D. Sharma, JDR submitted that the Collector of Customs (Appeals) have observed that the computer imported was a general purpose computer and was usable for different purposes. He submitted that the import of the computer was not for expanding....
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.... their application to the Department of Electronics had stated that the computer was meant for (1) Software support for tracking system (2) for development of T.V. trackers and (3) the System will be part of their research and development and was to be used for other development activities such as Ticketing Terminals and Cluster Control, etc. They were licensed to produce Ticket Clocks, Display El....
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....al expansion of an existing unit. 5. In the case of Saurashtra Cement and Chemicals Industries Ltd. - 1983 (12) E.L.T. 829, the Tribunal had held that where the imports are only for modernisation, the concession under Heading No. 84.66 would not apply. As reported in para-18 of the Tribunal's order in the case of National Newsprint and Paper Mills Ltd. referred to above, this Tribunal's orde....