Exemption to computers - 76/87 - Central Excise - Tariff

Exemption to computers

Notification No. 76/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts computers (including central processing unit's and peripheral devices), all sorts, falling under sub-heading No. 8471.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of 10% ad valorem.