Large companies and institutional buyers will benefit from the government's decision to modify duty structure for computer parts and printers, say experts.

"This (the decision to lower duty) will help the institutional customers and large companies, as they can now import computer printer parts at a cheaper rate," said Pratik Jain, Executive Director at KPMG.

Jain was commenting on Finance Minister Pranab Mukherjee's decision to extend the concessional rate of 5 per cent Countervailing duty (CVD) and bring down the SAD (special additional duty) to zero on parts of all computer printers imported by customers.

Mukherjee announced modification in the duty structure of the computer parts and printers while replying to a debate on Finance Bill 2011 in the Lok Sabha on Tuesday.

According to M S Mani, Indirect tax expert at Deloitte, "in the last few years, computers and computer parts largely attracted nil or lower rate of duty. He (Pranab) has only brought them back in line with the rates prevalent earlier".

The decision, he added, would provide marginal relief to importers of computer printers.

In addition to lowering of duty, the Finance Minister also exempted certain "seven specified parts of personal computers from levy of (special additional duty) of customs".

The decision, Pratik said, could moderate prices of personal computers (PCs).

It will benefit manufacturers who have excess credit in their books, and also those who have manufacturing facilities in excise-free zones in the country, he added.

Under the new provision, the importers will not be required to first make payments and then seek refund.