A reference has been received from Director, Ministry of Commerce regarding the denial of excise duty exemption benefit to personal computers when brought inside the unit located in the EPZ/ FTZ for maintaining accounts under Notification 126/94-CE dated 2.9.94. It has been pointed that the Field Authorities are allowing this benefit to personal computers when used for software development. However, the same is not being extended to personal computers when used for maintenance of accounts.

2.    The matter has been examined in the Board. I am directed to say that personal computers when brought for the use of unit located in the EPZ/ FTZ for maintenance of accounts it would be in the nature of office equipment and will be eligible for exemption from payment of Central Excise Duty under Notification 126/94-CE dated 2.9.94.

3.    All pending cases may be resolved in light of the aforesaid Notification.