Circular No. 358/74/97-CX dated 24/11/97
Subject: Denial of excise duty exemption to personal computers when brought inside the
unit located in the EPZ/FTZ for maintaining accounts under Notification
No.l26/94—CE dated 2.9.94. A reference from Director, Ministry of Commerce-
regarding.
A reference has been received from Director, Ministry of Commerce regarding the denial
of excise duty exemption benefit to personal computers when brought inside the unit
located in the EPZ/FTZ for maintaining accounts under Notification 126/94-CE dated
2.9.94. It has been pointed that the Field Authorities are allowing this benefit to
personal computers when used for software development. However, the same is not being
extended to personal computers when used for maintenance of accounts.
2. The matter has been examined in the Board. I am directed to say that personal
computers when brought for the use of unit located in the EPZ/FTZ for maintenance of
accounts it would be in the nature of office equipment and will be eligible for
exemption from payment of Central Excise Duty under Notification 126/94-CE dated
2.9.94.
3. All pending cases may be resolved in light of the aforesaid Notification.
Sd/-
(Mallika Arya)
Under Secretary to the Govt. of India
F.N0.268/73/97-CX-81
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