Judgment

S.B. SINHA, J.

1. Revenue is in appeal before us aggrieved by and dissatisfied with a judgment and order dated 13.09.2006 passed by the Customs Excise & Service Tax Appellate Tribunal, South Zone Bench at Bangalore in Appeal No. C/135 of 2005 dismissing an appeal upon an order dated 28.12.2004 by the Commissioner of Customs (Appeals), Bangalore.

2. The question which falls for our consideration herein is as to whether notebook computers (laptop computers) are "CPU with monitor, mouse and keyboard imported together as a set" classified under SI. NO.2 of the Table in Rule 2 of the 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 fired by the Revenue before the Tribunal, as noticed hereinbefore, has beel1 dis