Supreme Court · 2007 INSC 1088 · Decided 12 October 2007
COMMR. of Customs, Bangalore v. M/S. Acer India PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1088 · [2007] 11 S.C.R. 558
- Case number
- CIVIL APPEAL No. 2321/2007
- Decided
- 12 October 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Computers (Additional Duty) Rules, 2004-r. 2-Levy of Additional duty under-On Imported Notebook/Laptop Compute;s- c Permissibility-Held: Not permissible-Notebook/Laptop Computers is an integrated item and not a set of CPU with Monitor, Mouse and Key-Board-The Rules being a taxing statute should be statutes. D The question for consideration is whether Notebook Computer (Laptop Computers) are "CPU with Monitor, Mouse and Keyboard imported together as a set" classified under SI. No. 2 of table in Rule 2 of the Computers (Additional Duty) Rules, 2004 and in terms whereof E would
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