Duty liability on the activity of creating a computer network from paid computers - Regarding

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..... er computer network installed at customer premises by inter-connecting duty paid computers and peripherals will amount to manufacture under the Central Excise Act, 1944. 2. The matter has been examined by the Board. It is observed that, Computers and computer network are covered under heading 84.71 of Central Excise Tariff. A computer network can be defined as two or more computers devices like .....

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..... and deletions from the network. With each addition, a new network comes into existence which is different from the previous network. 5. In view of the above facts and taking note of the existing law, Board is of the view that the activity of creating a computer network from duty paid computer network from duty paid computers and peripherals would not amount to manufacture, in so far as the netwo .....

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