2007 (10) TMI 44

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..... ts of automatic data processing machines - C/115-117/2003 - 1287-1289/2007 - Dated:- 22-10-2007 - [Order per : P.G. Chacko, Member (J)]. - The appellants had imported Intel Pentium Celeron, Microprocessors of box type and had cleared the same on payment of duty at concessional rate as applicable to Integrated Circuits under Heading 85.42 of the First Schedule to the Customs Tariff Act. The ass .....

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..... the original authority, which held the goods to be PPCBs, to which the benefit of the Notification was not available. This decision was sustained by the Commissioner (Appeals) also. Hence these appeals of the assessees. 2. After hearing learned consultant for M/s. H.C.L. Infosystems and M/s. Nebula Technologies Pvt. Ltd. and learned advocate for M/s. Reddington India Ltd., as also learned JDR .....

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..... SES Computers Technologies (supra) was dismissed by the Apex Court. He has also placed on record a copy of the Apex Court's order dated 2-4-2007 dismissing the civil appeal. Thus the issue is no longer res integra. 3. Following the cited case law, we hold that the appellants are eligible for the benefit of the above Notification in respect of the microprocessors imported by them. The imp .....

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