2018 (2) TMI 1066

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....ocessing Units (CPU) and while clearing the CPUs, claimed the concessional rate of CVD as per Notification NO.6/2002-CE dt. 01/03/2002 (Sl.No.261). In the said serial number, an explanation was inserted by way of amendment vide Notification No.23/2004 dt. 09/07/2004. The lower authorities did not extend the benefit of concessional duty and demanded the differential duty. Aggrieved by the said decision, the present appeal has been filed. 2. With the above background, we heard Shri Ramesh Sharma, consultant for the appellant as well as Shri Naveen Kushalappa, authorised representative for the Revenue. 3. Learned consultant submits that the applicability of the amended explanation inserted on 09/07/2004 has been held to be available even....

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....No. 2/2004-C.E., dated 8-1-2004 and Serial No. 261, read as follows : Sl. No. Chapter/ Heading No./ Sub heading Description of Goods Rate of duty 261 84.71 Computer Explanation : For the purposes of this exemption, the value of computer shall be the value of the Computer excluding the value of Software pre-loaded on the computer, with or without an accompanying media. 8%   Notification No. 6/2002-C.E., dated 1-3-2002 was once again amended vide Notification No. 23/2004-C.E., dated 9-7-2004. After this amendment, Sl. No. 261 reads as follows : Sl. No. Chapter/ Heading No./ Sub heading Description of Goods Rate of duty 261 Any Chapter Following goods namely :- ....