1996 (9) TMI 392

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....Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue involved for our consideration is whether the peripheral devices when cleared as such are eligible for exemption under Notification No. 254/77-C.E., dated 22-7-1977. Under Tariff Item No. 33DD of the Central Excise Tariff, the description of the goods was as under : "Computers (including Central Processing Units & Peripher....

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....is order is reproduced below : "4. I have considered the appeal. The notification though refers to the computers as per T.I. 33DD has to be read to mean `computers with central processing unit and peripheral devices, all sorts'. Therefore, the impugned order is not correct and the view that only computers and minus peripheral devices are eligible under the notification cannot be taken. Even apart....

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....ation No. 97/80-C.E., dated 19-6-1980. 4. We have carefully considered the matter. The Tariff Entry No. 33DD has been reproduced above. We find that in the exemption notification the expression used is "computer" falling under Item No. 33DD of the first Schedule to the Central Excises & Salt Act, 1944. It is seen from the Tariff Entry that the central processing units and peripheral devices ....