Date 26-Jul-2004 Issuing Authority Indian Customs
Tariff Notification Number 75/2004-Customs, dated 26-07-2004 Authority Type Tariff Notification
Subject Additional Duty on Computers

Notification No. 75 /2004-Customs

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


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