Duty liability on the activity of creating a computer network from paid computers - Regarding

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....ubts have been expressed whether computer network installed at customer premises by inter-connecting duty paid computers and peripherals will amount to manufacture under the Central Excise Act, 1944. 2. The matter has been examined by the Board. It is observed that, Computers and computer network are covered under heading 84.71 of Central Excise Tariff. A computer network can be defined as two ....