[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
26th July, 2004
Notification No. 75/2004-Customs
In exercise of the powers conferred by sub-section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that Computers falling under heading 8471 of the First Schedule to the said Customs Tariff Act, when imported into India, shall be liable to such additional duty as may be determined in accordance with the Computers (Additional Duty) Rules, 2004.
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.
F.No. B-6/1/2004-TRU
V. Sivasubramanian
Deputy Secretary to the Government of India
