~ This 831% is film! £.il’Id£l’ swim 13%} at the mamas
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Corporation, U.S.A. Tm Dsmrtment
*’_gVas §’:e inspacteé 53: a Cnartsrea Engmeer. Ha
2:23; as item in-m-tea is a mode: “hp workmfien
C;$’?&, fT!’2$&8
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This CSTA nursing an far admissim this day, N-I-KJMAR,
3., déivared the fdiawing:-
JU£EMENT
This %1 is by the ravemza against the
by the Tfibuna! ans: :1 Searver though a Cajmtw mtrai
{mm imparting as ‘:2 times not far: witrzirz tn;
hand psrsmal ecrnputers (Pe>:’sa’:ai’I§g7:E§}AV;.i._; »..#. ‘V
2. The drain: mrecter.+G-9ne:§:a;V’é¢aAf?–_F’::sffi_sig§§’ raaagma
a Cirwiar No.16!2″% dated that amend
hand ‘pasana! aim be
permitted fiiéame under the psrwisians 6!
para 5.’! cf 83% senérze prcrvidms. In the
irjstant the imported gaads deswibed as HP
presuming aquiprrmt) amina invoice
3 632% i”:’;’2&98
zxsw ma saw appears it: have been used far arwnd 3
years am has 3 resifixai iifa csf amend 1% years.
As $23 aferesraid Cireuiar gtmféfits firm! at’ _
gaeds of the natura rrnanizianed abava, 313 a§udit_:at§::.igf’jav::1th.§:fity ”
traatw the server as a Cemputer and as a,’d4!if:i’?.tufaaf.l§.3};..’¥t*- was,%§»%k%J’
secmcs ham cornputar, he new that’, we esémés-.’5«aVea Ezviéiafitqjgtééa
me am Poiécy under section 11%;!) and L .?’1′-VV1E'(&) cf ma
Cisaezms Act and gave an the goods on
saaymnt o: fine wamim. malty as
Rs.2£I,%fii+. in (Mmals)
held that, {reg is not eovamd
under the § a_%d -‘as §1e assesses did net
deniare the Jfzzvés-dedaratian, he rewmed
tljgfine The revenue awfieved
an appeal before me Tribunai. The
TzibuLi§a§”‘§z;$éd”&i_<aL§., Ffié dxaubt, servers are aiss ccrzwters but
éfé which are meant far smific agztpiimtiori
4: «i:':' ?:y;s;L».::1'ei%.'sr.r;;;e1< .N They are antiraiy afferent {rem the persona:
iaptofi carnputsrs, which are acfixaily stana-aims
M,
4 CSTA mzaas
equipments. Moreover, in commercial panance,
described as ‘servers’ only and it is also >
they don’t have the keyboard and
servers will be the larger machines ha;&n;§Vgery
The processing speed aiso will’ ‘aréhd are
van’-ms types af servers for “Thér e is no
reason to exclude mom m:n.%m-..e Goods’. so.
they are not stan;-m{g:ao the Tnbuna!
dismissed the same, the revenue
is before “”” H
3. § teamed counset for the
‘A ‘ ….. .. ”
< facts, it is clear that the goods
that ' Apersonal computers (Pcstiaptops) are the
V . covered under. Annexure- 'E', the Circular.
Tribunal was justified in nnifing that the Circular
_ déjnotfipply to the sewers of the doscnption, which is invoived In
case. In that View at the matter, we do not see any error
n/
5 $§"%'§é: £23233
ca-gmsrzea $3; gm Efifififiaé, his merétfig §£$a§'§§§'z§§§zg__ M
Es fiéarzzégsaé
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