| Date: |
24-11-1997
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| Notification No: |
Central Excise Circular No 358/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding denial of excise duty exemption to personal computers when brought inside the unit located in the EPZ/ FTZ for maintaining accounts under Notification No. 126/94-CE dated 2.9.94 - A reference from Director, Ministry of Commerce
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Regarding denial of excise duty exemption to personal computers when
brought inside the unit located in the EPZ/ FTZ for maintaining accounts under
Notification No. 126/94-CE dated 2.9.94 - A reference from Director, Ministry of
Commerce
Circular
No. 358
dated 24th November 1997
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.
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