2015 (10) TMI 1158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or The Respondent : Shri S.K. Shukla, Authorised Representative Per : Mr. P.K. Das; Heard both sides and perused the records. 2. It is seen from the show cause notice that appellant was purchasing raw material, inputs and computer parts from the open market and assembling in their premises and selling as computer system. It was proposed that computer system would be classifiable under hea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner is as to whether buying various computer parts and installing the same would amount to manufacture of computer system or not. The Commissioner has dropped the proceedings by observing as under:- "30. I am also of the opinion that supplying CPU, Key board and printer together after procuring from market and installing these in the office or at the residence of a customer will not amou....