2008 (10) TMI 217

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..... in the notification in question provides that concessional rate of duty is applicable to the computer and for the purpose of exemption computer shall include CPU separately; or CPU with monitor, mouse and key board, cleared together as a set. After taking into consideration the provisions of the Notification the Tribunal in the appellants' own case held that Monitor imported along with CPU are entitled to the benefit of notification No. 6/2006
S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Ravi Raghavan, Advocate, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per : S.S. Kang, Vice-President].- Heard both sides. 2. These appeals are filed against the common Order-in-Appeal, therefore, are bein .....

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..... mentioned as flat panel computer monitor. Contention is that as the computers were imported in sets, therefore, benefit of notification is available. The appellants relied upon the decision of the Tribunal in their own case i.e. Dell India Pvt. Ltd. v. CC., Bangalore, reported in 2008 (227) E.L.T. 241 (Tribunal) = 2008 (86) RLT 860 (CESTAT-Ban.) wherein benefit of notification No.6/2006 was allowed in respect of monitors which were imported along with CPU. 5. Contention of the Revenue is that as monitors were mentioned separately in the Bills of Entry, therefore, the same are to be assessed separately. Revenue relied upon the Larger Bench decision of Tribunal in the case of Sony India Ltd. v. CC., ICD, New Delhi, reported in 2002 (143) E. .....

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..... purpose of exemption computer shall include CPU separately; or CPU with monitor, mouse and key board, cleared together as a set. After taking into consideration the provisions of the Notification the Tribunal in the appellants' own case held that Monitor imported along with CPU are entitled to the benefit of notification No. 6/2006, the Tribunal held as under:- "4.1 The lower authorities have not given the benefit of this Notification in respect of monitors imported along with CPU on the ground that monitors are separately classifiable under 85.28. We do not find that the stand of the department to be correct because the issue involved is only the applicability of the benefit of the Notification when CPU along with monitor, mouse and key .....

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