TaxTMI 
TaxTMI 
2008 (9) TMI 796
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that appellants, who are engaged in the manufacture of computer peripherals, claimed exemption under Sl. No. 261 (a) of Notification No.6/2002-CE dated. 1-3-2002 (as amended) in respect of "WinBee thin client" manufactured and clear....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he adjudicating authority, but the same was rejected by the ld. Commissioner saying that it was only a draft circular. The ld. counsel has now placed before us the finalized circular of CBEC (F.No. 528/75/2003-Cus. (TU) dated. 15-6-2007). This circular has clarified that HDD is not necessarily required as an essential part of CPU and that a CPU without HDD will also be eligible for the benefit of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hand, the Tribunal's decision in Hewlett Packard case (supra) was not considered by him. It is also on record that the adjudicating authority placed undue reliance on a "White Paper" prepared by an employee of the appellant - company though the company disowned the document. We think that, for all these reasons, the case requires to be remanded to the lower authority. Accordingly, the impugned ord....