2nd May, 2005
Notification No.38 /2005-Customs
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 26
th
July, 2004 in the Gazette of
India, Extraordinary vide number G.S.R. 479(E), dated the 26th July, 2004.