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TMI Blog1989 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... , display memory board, treand memory monitor, disk drive, key board, DS software, video generator board, etc.; 3. The matter was referred of the Department of Electronics for clarification as to whether the whole of the imported equipment may be considered as Graphic Display Terminal falling under Notification No. 186/87. In reply, the Department of Electronics stated that the equipment is an intelligent graphic display station for interaction with the plant and serves as a console terminal to the programmable logic controller. The intelligent graphic terminals do incorporate dedicated CPU and memory. The Graphic System under consideration is more nearer to the computer. This range of computer configuration is presently not being manufactured indigenously and would attract a duty rate as is applicable under Notfn. No. 282/84-Cus. At present the goods under the Notfn. No. 282/84-Cus., as well as No. 186/87-Cus., attract the same duty, a liberal view could be taken in the case . 4. The Joint Director of Department of Electronics issued a NMI Certificate for Computer Imports on 15-1-88, recommending exemption under Notfn. No. 282/84. 5. The Additional Collector of Customs by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rol. Controls are given through the terminal and all processing is done by the Central processing unit and then fed to the terminal. He submits that in the latest systems, terminals at various stations are also given intelligence in a form of a small, Central Processing Unit. The main computer fixes the parameters of decisions. He contends that the terminal imported is known as smart or-intelligent because, in addition to displaying the output of the main computer, it does data processing within the parameters fixed by it. 8. Shri Lakshmikumaran next referred us to the appellant s letter dated 27-10-1987 to the Assistant Collector of Customs giving a technical write-up of the Colour Graphic Display Terminal. The annexures to the letter contain the definition of terminal as found in the Penguin Dictionary of Computers and Penguin Dictionary of Electronics. 9. Learned Counsel next referred to the write-up Programmable Logic Controllers in Mikell P. Groover s Automation, Production, Systems and Computer Integrated Manufacturing and drew our attention to page 665 thereof, containing a diagram of the appellants programming device used for a programmable logic controller. Our atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known as terminals , it is clear that the imported item is a terminal, 13. The definition of terminal in the Encyclopedia of Industrial Automation at page 548 is as follows:- Terminal. A terminal is usually an operator interface which is physically located at an end-point of a communication line. A terminal or DTE (Data Terminal Equipment) device is a data input/output device. Some terminals are receive only" such as monitors without key-boards or printers. Some terminals are send/receive such as the typical CRT terminal with key-board or a printer with key-board. Most terminals are capable of several basic functions such as being able to translate the data which is received and convert it into viewable form if the terminal has a monitor, or drive a printing mechanism if the terminal is a printer. Other functions such as answer-back identification are standard functions necessary to communicate over modem lines. Terminals are referred to as dumb and smart, dumb terminals providing the basics of input and output with direct control by the host. Smart terminals have capabilities to do such things as maintain more than one screen s amount of data, provide horizontal and verti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or alphanumeric) in the prescribed format. User programmability distinguishes the intelligent terminal from its less intelligent relatives. In addition to this programmability, an intelligent terminal has editing functions similar to those of a smart terminal. 5. An input/output device with built in intelligence in the form of a microprocessor, and able to perform functions that would otherwise require the central computer s processing power, sometimes called a stand along terminal. 6. A terminal with local processing power whose characteristics can be changed under program control. 14. A perusal of the impugned order shows that the Additional Collector, while observing that nothing other than a terminal is entitled to the benefit of Notification No. 186/87, has not appreciated the true scope and meaning of the word terminal . The Department of Electronics has specifically stated that the goods imported by the appellants serve as a terminal to the programmable logic controller. The Customs authorities are duty bound to act upon the clarification issued by the DOE which is the highest authority of the Government of India dealing with computers. It has been held by the Bombay H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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