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TMI Blog2003 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Duty Certificate (hereinafter referred to as CCDC) having No. 17(163)/ Comp/88, dated 28-3-89 and this CCDC specifically stated M/s. Zuhyde Intelligent Computer Products Pvt. Ltd. are now importing items as covered under the import licence and as per the list, duly endorsed, to this certificate, for the implementation of the project and it is certified that these items are eligible for assessment of customs duty under Notification No. 506/86-Cus., dated 24-12-86 as amended . 3. Imports were made on the basis of an import licence and CCDC issued by DoE at Cochin Port. The appellants vide Bill of Entry No. SGI/322/89, dated 3-8-89 paid the duty of Rs. 1,21,419/- and cleared the goods. Subsequently, they received a show cause notice date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DoE in 1987 and recommends the grant of the above exemption. A reading of this Notification clearly exhibits that what is exempted are : (i) Computer equipment under Heading 84.71. (ii) The accompanying software of such computer equipments falling under Heading 85.24. (iii) Startup spares of such computer equipments falling under Heading 84.73. Subject to the condition that the requested certificate for the said goods is obtained from the DoE. Goods falling under any other headings than the ones mentioned in the notification, obviously, do not qualify for the exemption notification. (b) The goods impugned and their classification, in the present proceedings, are as follows :- Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proved by the persons claiming the same. This notification only exempts goods falling under three Headings 84.71, 84.73 and 85.24 and not the headings of the First Schedule to Customs Tariff Act, as the impugned goods as classified by the lower authorities do not fall in the specified headings eligible to the exemption. The intention and/or use of the subject goods, as computer peripherals, as is being submitted before us, cannot entitle the benefit of this exemption. Similarly, even if DoE has approved the use of such equipments, that ipso facto will not entitle the benefit of the exemption, if the items per se do not falls under the wordings of Computer equipments falling under Heading 84.71, spares of such equipments falling under Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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