2005 (1) TMI 201

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....M/s. Dell Computer India Pvt. Ltd. (hereinafter referred to as 'the appellant'), a 100% E.O.U. under the Software Technology Park Scheme of Government of India, are aggrieved over the fact that the impugned Order-in-Appeal denies the benefit of exemption Notification No. 52/2003-Cus., dated 31-3-2003 in respect of 'Master Key for Security Lock'. 2. Shri Pramod Banthia, learned Chartered A....

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....urity lock :- "UNIVERSAL TAB LOCK Manufacturer Part No. : NGTABI Ingram SKU : 954531 (Keyed Alike), 628625 (Master Key) MSRP : $ 32.95 Your Price : $ 19.95 Compatibility : All Dell desktops Components : 1 stainless steel tab lock, 2 keys The Universal Tab Lock is for all Dell OptiPlex GX50, GX150, GX240, GX260, Dell Precision Workstations and Dimension Desktops. The univers....

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....these information and data from theft by both internal and external agencies, the appellant is necessarily required to put locks to safeguard computers. It can thus be seen that security locks are important part of the capital goods used for manufacture or development of software and call center activities. They contented that the Commissioner (Appeals) has failed to appreciate the above facts whi....