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TMI Blog2007 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Computers (Additional Duty) Rules, 2004 and in terms whereof the said goods would be subjected to an additional duty of 7%. 3. Respondent herein imported some laptop computers. Excise duty is payable thereupon. Relying on or on the basis of the purported Entry under Tariff Item No. 8471 read with Section 33 of the Customs Tariff Act, the Assessing Authority held that additional tax was imposable thereupon. 4. An order of the Assessing Authority to the said extent has been set aside by the Commissioner (Appeals). The appeal filed by the Revenue before the Tribunal, as noticed hereinbefore, has been dismissed. 5. Mr. Mohan Parasaran, learned Additional Solicitor General appearing on behalf of the appellant, in support of this appeal, inter alia would submit that the Tribunal committed an error insofar as it failed to take into consideration that the goods in question would not come within the purview of the said Rules. It was urged that Entry 8471 of the Tariff framed in terms of the Customs Tariff Act encompasses within its fold desktops and laptops. A laptop being a computer which has all the attributes of desktop is amenable to excise duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al automatic data processing machines: 8471 41 -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined : 8471 41 10 --- Micro computer 8471 41 20 --- Large or main frame computer 8471 41 90 --- Other 8471 49 00 -- Other, presented in the form of systems 8471 50 00 - Digital processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units 8471 60 - Input or output units, whether or not containing storage units in the same housing: 8471 60 10 --- Combined input or out put units *** *** 8471 60 30 Monitor 8471 60 40 --- Keyboard 8471 60 50 --- Scanners 8471 60 60 --- Mouse 8471 60 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of the computers. 11. The traditional desktops, computers and monitors are known differently in commercial parlance. A desktop computer is a combination of a CPU with monitor, mouse and key board imported together as a set. What is, thus, covered by the above is a set of items brought together and capable of being put together to make a computer. A notebook computer, on the other hand, comes in an integrated and inseparable form. It is, as such, not a combination of CPU, Monitor, mouse and key board. A set although in view of the dictionary meaning may mean a complete apparatus but it should consist of more than one item, each complementing the work of another and retaining their individual identity all the time. Whereas a desktop computer comprising of a CPU with all the aforementioned accessories do not lose its individual identifies and not only are marketable as separate items but are also used separately, a laptop computer cannot be said to be a set of the said parts. 12. Furthermore, what would be the method of determination of duty when the goods imported consisted of set of articles is contained in Section 19 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... random access memory (RAM), for instance, SO-DIMM in lieu of the larger DIMMs. In addition to a built-in keyboard, they may utilize a touchpad (also known as a trackpad) or a pointing stick for input, though an external keyboard or mouse can usually be attached.' 14. The learned Additional Solicitor General would submit that the said description of a laptop would clearly go to show that for the purpose of classification there is not much difference between a laptop and a desktop. From Wikipedia itself, it appears that a desktop computer is described as under: 'A desktop computer is a computer made for use on a desk in an office or home and is distinguished from portable computers such as laptops or PDAs. Desktop computers are also known as microcomputers. There are four types of desktop computers: home computers, or personal computers; workstations, Internet servers, and special communications computers. Desktops are currently the most affordable computers and ubiquitous in businesses, schools, and households; they are used for performing office tasks, organizing digital photos, video editing, and Internet access. Nearly all desktop computers are modular, with compone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad adoption of USB mitigates I/O connectivity to a great degree, although the user must carry the USB peripheral as a separate item. NVIDIA and ATI have proposed a standardized interface for laptop GPU upgrades (such as an MXM), but again, choices are limited compared to the desktop PCIe/AGP after-market.' 17. We have referred to wikipedia, as the learned counsel for the parties relied thereupon. It is an online encyclopaedia and information can be entered therein by any person and as such it may not be authentic. However, it is not disputed that a laptop and a desktop is differently known in commercial parlance. Furthermore, we are required to determine this issue on interpretation of the relevant entries contained in the schedule of Customs Tariff Act. 18. We, therefore, are of the opinion that the Tribunal cannot be said to have committed any error in opining: 'Hence the two items are totally different though capable of performing same or similar functions, but one cannot be mistaken for the other' 19. We may notice that a learned Single Judge of the Bombay High Court in Godrej Soaps Private Limited v. A.K. Bandyopadhyay and others [1981 ELT 555 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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