2013 (12) TMI 676

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....ohn The applicant manufacturers Central Processing Unit (CPU) for computers. They were supplying most of the CPUs along with accessories, like key board, mouse and monitor procured from other manufacturers. In some cases, only CPU, key board and mouse were supplied. A dispute arose as to whether in the latter situation, the goods cleared were eligible for exemption under Notification No.6/06-CE....

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....es arising out of impugned order for admission of appeals. 3. The consultant for the appellant submits that the relevant Explanation reads as under:    Explanation:- For the purposes of this exemption, "computer" shall include a Central Processing Unit (CPU) cleared separately; or CPU with monitor, mouse and key board, cleared together as a set; but shall not include input or outpu....

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....is not applicable. But exemption is applicable when CPU is cleared with any one or more such accessories. 5. As a fall back argument, he claims that exemption should be extended to the CPU which is cleared and exemption cannot be denied to CPU for the reason that key board and mouse are accompanying the CPU. If this approach is accepted, duty liability will be only to the extent of reversal of ....