2010 (8) TMI 426

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..... e, the Tribunal was justified in holding that the Circular do not apply to the servers of me description, which is involved In this case. - no doubt, servers are also computers but servers are computers, which are meant for specific application in a network. They are entirely different from the personal computers and laptop computers, which are actually stand-alone equipments - there is no reason .....

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..... ice providers. In the instant case, the respondent imported goods described as HP server for testing (data processing equipment) against invoice placed by M/s. Microsoft Corporation, U.S.A. The Department got the equipment inspected by a Chartered Engineer. He opined that the item imported is a model "hp workstation ZX6000" and server appears to have been used for around 3 years and has a residual .....

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..... l. The Tribunal held that, "no doubt, servers are also computers but servers are computers, which are meant for specific application in a network. They are entirely different from the personal computers and laptop computers, which are actually stand-alone equipments. Moreover, in commercial parlance, "servers' are described as 'servers' only and it is also pertinent to note that they don't have th .....

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