Extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276, to Computer Casing and Power Supply Unit imported together-reg

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....us(TU)GOVERNEMNT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE TARIFF UNIT Subject:- Extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276, to Computer Casing and Power Supply Unit imported together-reg. I am directed to say that a dispute regarding the extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276 to computer casing and power suppl....

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.... dispute is whether in cases where computer casing/chassis and power supply unit were imported in a form not fitted together as an assembly, but separately in the same consignment, the benefit of Notification No. 21/2002-Cus., dated 1.3.2002, (vide S.No. 276) can be denied by applying rule 2(a) of the General Rules for the Interpretation of the First Schedule (GIR). 3. This matter was discussed i....