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Customs Notification No-38/2005 dated 02.05.2005
Amendments 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:-


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.