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I am directed to invite your attention to the Board’s Circular No.56/2004-Cus, dated 18th October, 2004 as amended on the above mentioned subject and to say that the Directorate General of Foreign Trade (DGFT) vide Public Notice No.53/2004-09, dated 19.09.2005 has amended the Para 2.32 (i) of the Handbook of Procedures, Volume-1, 2004-09.
Under Sl. No. 276 (which has subsequently been withdrawn w.e.f. 1.3.2005) of the CN.21/2002-Cus., dated 1.3.2002, all parts of the machines of heading 8471, other than PPCB’s, motherboards and power supply units attracted a concessional rate of duty @ 5%. In case the computer casing/chassis is pre-fitted with the power supply unit, it was not eligible for the benefit of the said entry of the notification and the rate of basic customs duty on the same use to be 15%.
