2006 (7) TMI 433

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..... Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (for the Bench)]. -  Learned Commissioner has denied the benefit of Notification No. 6/2002-CE (as amended) to the assessee in respect of "touch screen kiosks" manufactured and supplied by them to their customers during January 2004 to August 2005 The consequential demand of duty on the assessee is to the tune ....

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....tor, mouse and keyboard, cleared together as a set; but shall not include input or output devices or accessories such as monitor, keyboard, mouse, modems, uninterrupted power supply system or web camera cleared separately". The assessee pleaded before the Commissioner that their item satisfied the first part of the 'Explanation' inasmuch as it included a CPU with monitor and keyboard cleared to....

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.... Southern Railway and the Rajiv Gandhi Shiksha Mission, Chattisgarh, among others. A certificate issued by the Divisional Commercial Manager, Chennai Division, Southern Railway, is available on record and the same certifies that they have received the kiosk from the appellants and are using the same as computer terminals at Central Railway Station. A similar certificate issued by Rajiv Gandhi Shik....

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....ds as computer, they could not stand up to this statement when they were cross-examined. Learned SDR has endeavoured to defend the impugned order by referring to 'computer science'. She has placed on record an extract from the "Dictionary of Computer Science", which contains the following note on kiosk :- "Kiosk - A booth providing a computer related service such as a theatre booking service or....