2007 (11) TMI 203

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.... Revenue has filed this appeal against the Order-in-Appeal No. 145/2004/Cus., dated 17-12-2004 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The respondent imported goods described as HP server for testing (data processing equipment) against invoice placed by M/s. Microsoft Corporation, USA.. The department got the equipment inspected by a Chartered Engineer. He opined that the....

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.... liable for confiscation, for mis-declaration and also for violation of the Exim Policy under Sections 111(d) and 111(m) of the Customs Act. He gave an option to redeem the goods on payment of fine of Rs. 50,000/- He imposed a penalty of Rs. 20,000/-. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) held that the value declared by the appellant appears to be correct....

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....ver is also a computer and therefore any restriction applicable to computer is also applicable to a server. The learned Departmental Representative reiterated the grounds of appeal. The representative of the respondent pleaded that a server is entirely different from a personal computer or a laptop computer and the restriction applicable to these computers cannot be applied to a server which is en....

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....r on a Local Area Network a Computer running administrative software that controls access to the network and its resources, such as printers and disk drives, and provides resources to computers functioning as workstations on the network." No doubt, servers are also computers, but servers are computers, which are meant for specific application in a network. They are entirely different from the pers....