CASE NO.:

Appeal (civil) 2321 of 2007 PETITIONER:

Commr. Of Customs, Bangalore RESPONDENT:

M/s ACER India Pvt. Ltd DATE OF JUDGMENT: 12/10/2007 BENCH:

S.B. Sinha & Harjit Singh Bedi JUDGMENT:

J U D G M E N T 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 \023CPU with monitor, mouse and keyboard imported together as a set\024 classified under Sl. 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 thereupo