2008 (8) TMI 722

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..... the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned order, the appellant is required to pre-deposit Rs. 16,62,952/-. 2. The learned Chartered Accountant urged that the issue involves interpretation of Notification No. 6/2002, dated 1-3-2002 as amended by Notification No. 23/2004, dated 9-7-2004. The impugned items are CPUs. In the original notifica .....

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..... ff Heading 84.71 and even in the amending notification the said terminology is used but only an explanation has been added to include CPUs also as Computers. Prima facie, in our view explanation should have retrospective effect because it only clarifies the meaning of computer given in the main entry. Hence, we order full waiver of pre-deposit of the duty involved till the disposal of the appeal. .....

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