(This notification has been rescinded vide CUS NTF NO. 09/2006 DATE 01/03/2006)

CUS NTF NO. 76/2004 DATE 26/07/2004

Computers (Additional Duty) Rules, 2004

In exercise of the powers conferred by sub-section (3) read with sub-section (4) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.-

(1) These rules may be called the Computers Additional Duty (Amendment) Rules, 2005.

(2) They shall come into force on the date of their publication in the Official Gazette.

[OLD (a) These rules may be called the Computers (Additional Duty) Rules, 2004.

(b) They shall come into force on the date of their publication in the Official Gazette.]

2. Levy of additional duty.- The Central Government, having regard to the average quantum of duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on monitor, motherboard, key board, mouse, and other parts and components used in the manufacture of the computers which are exempt from whole of the duty of excise leviable thereon under the First Schedule to the said Central Excise Tariff Act, specifies that the additional duty leviable under sub-section (3) of section 3 of the said Customs Tariff Act shall be equal to the rates specified in column (3) of the Table below in respect of the goods, when imported into India, specified in corresponding entry in column (2) of the said Table and falling within heading 8471 of the First Schedule to the said Customs Tariff Act, namely:-

''TABLE

S.No.	Description of goods	Additional duty rate
(1)	(2)	(3)
1.	Central processing unit (CPU) imported separately	6% ad valorem
2.	Computers (other than CPU imported separately), of heading 8471 of the First Schedule to the said Customs Tariff Act. Explanation. - For the purpose of this entry, 'computer' shall include central processing unit (CPU) with monitor, mouse and keyboard, cleared together as a set; but shall not include input or output devices or accessories such as monitor, keyboard, mouse, modem, uninterrupted power supply system, or web camera imported separately.	7% ad valorem '

[OLD TABLE

S.No.	Description of goods	Additional duty rate
(1)	(2)	(3)
1.	Central processing unit (CPU)	6% ad valorem
2.	CPU with monitor, mouse and key board, imported together as a set; but not including CPU imported separately and input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system or web camera imported separately.	7% ad valorem]

Explanation has been omitted

[OLD Explanation.- For the purpose of this notification, "computer" shall include central processing unit (CPU) imported separately; or CPU with monitor, mouse and key board, imported together as a set; but shall not include input or output devices or accessories such as monitor, key board, mouse, modem, uninterrupted power supply system or web camera imported separately.]

(This notification has been amended vide CUS NTF NO. 38/2005 DATE 02/05/2005)

[F.No. B-6/1/2004-TRU]

(V. Sivasubramanian)
Deputy Secretary to the Government of India

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