2016 (12) TMI 1691

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....), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that appellant is purchasing and selling Computer CPU, Monitor and Key boards, Hard Disk and CD Drive, etc. The appellant supplied these goods at the site of the consumer. While installing all the items they used to connect each other by using cord. Department's contention that this activity is amount t....

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....  O.R.G. Systems v. Collector of Central Excise, Vadodara [1998 (102) E.L.T. 3 (S.C.)]. 4. We have carefully considered the submission made by ld. AR and perused the records. 5. We find that appellant are purchasing CPU, Monitor and Key boards, Hard Disk, and CD Drive. Without carrying out any activity, they are selling all these three items as it is. After receiving at the custom....

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....her the Hon'ble Supreme Court in the case of PSI Data Systems reported in 1997 (89) E.L.T. 3 (S.C.) as also in the case of CCE, Mumbai v. CMS Computers P. Ltd. [2005 (182) E.L.T. 20 (S.C.)] has held that monitors and printers having been bought from the market and being duty paid and supplied along with monitors and printers cannot be held to be an activity amounting to manufacture of computer sys....