Computer monitor exemption turns on set-based import and intended computer use, not separate tariff classification.

Exemption entitlement for imported computer monitors depended on the notification conditions, not on monitor classification alone. Monitors cleared together with a CPU as a desktop computer set qualified for Notification No. 6/2006 because the exemption covered computers supplied as a set with monitor, mouse and keyboard, even if the monitor was separately classifiable under heading 8528. Separately imported monitors also qualified for Notification No. 24/2005 where the record showed they were intended for use with desktop computers, and an incorrect importer classification did not defeat that factual entitlement. The result was availability of exemption benefits for both categories of monitors.

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Issues: (i) Whether computer monitors imported along with CPU as a set were entitled to the benefit of Notification No. 6/2006 dated 1.3.2006; (ii) Whether separately imported monitors meant for desktop computers were entitled to the benefit of Notification No. 24/2005.

Issue (i): Whether computer monitors imported along with CPU as a set were entitled to the benefit of Notification No. 6/2006 dated 1.3.2006.

Analysis: The exemption entry for computers specifically included a CPU with monitor, mouse and keyboard cleared together as a set, while excluding such devices when cleared separately. The monitors imported along with CPU were cleared together as part of the desktop computer set, and the separate classification of the monitor under heading 8528 did not control the entitlement where the goods were presented together as a set.

Conclusion: The benefit of Notification No. 6/2006 dated 1.3.2006 was available to the monitors imported along with CPU.

Issue (ii): Whether separately imported monitors meant for desktop computers were entitled to the benefit of Notification No. 24/2005.

Analysis: The record showed that the monitors were procured only for use with desktop computers. The incorrect classification made by the importer did not displace the factual position that the goods were intended for computers, and the entitlement could not be denied merely on that basis.

Conclusion: The benefit of Notification No. 24/2005 was available to the separately imported monitors meant for desktop computers.

Final Conclusion: The appeals succeeded and the assessees obtained exemption benefits for both categories of monitors.

Ratio Decidendi: Where exemption conditions are satisfied by import as part of a computer set or by actual intended use for computers, a separate tariff classification of the monitor does not by itself defeat the notification benefit.

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