2000 (1) TMI 692 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case involving the manufacturing and sale of computers without duty payment. The Commissioner (Appeals) accepted the argument that assembling component parts into a computer system does not amount to manufacture. The Tribunal stayed the operation of the order, citing past judgments recognizing computer systems as automatic data processing systems.