Now import of laptop has become cheaper not only on account of rupee appreciation but also non applicability of additional duty of seven percentages .
As per News items in The Economic Times ,18 th Nov 2007 `` the Supreme Court has held that the government cannot levy additional seven per cent customs duty on notebook PCs (laptops) as in the case of desktop computers since the two are totally different. ``
The exact customs notification is reprodued here:
Customs Notification No-38/2005 dated 02.05.2005Amendments in the Computers (Additional Duty) Rules, 2004
7% additional customs duty levied uniformly on computers CPU, monitor, mouse & keyboard
G.S.R. (E).- 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 to amend the Computers (Additional Duty) Rules, 2004,
namely:-1. (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.2. In the Computers (Additional Duty) Rules, 2004,- (i) for the TABLE, the following shall be substituted, 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 '' ;
(ii) the Explanation shall be omitted.[F.No. B-1/4/2005-TRU]
(V. Sivasubramanian)Deputy Secretary to the Government of India
Note: The principal rules were published vide notification No. 76/2004-Customs, dated the 26th July, 2004 in the Gazette of India, Extraordinary vide number G.S.R. 479(E), dated the 26th July, 2004.re:
