Computer set exemption applies when CPU, monitor, keyboard and mouse are imported together despite separate bill of entry descriptions.

Monitors imported together with CPU, keyboard and mouse as a single computer set were held eligible for exemption under Notification No. 6/2006. The exemption was read to cover computers, including a CPU with monitor, keyboard and mouse cleared together as a set, and the separate description of the monitor in the bill of entry did not change the character of the import. A prior decision in the importer's own case supported this view, and contrary Revenue authorities were treated as inapplicable on the facts. The impugned orders were set aside and consequential relief followed.

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Issues: Whether monitors imported along with CPU, keyboard and mouse in a single bill of entry as a set were entitled to exemption under Notification No. 6/2006 dated 01-03-2006.

Analysis: The exemption covered computers and, by explanation, included CPU cleared separately or CPU with monitor, mouse and keyboard cleared together as a set. The goods in the present case were imported together in one bill of entry, and the mere separate mention of monitor in the bill of entry did not alter the fact that the articles were presented together as a set. The earlier decision in the assessee's own case had already held that monitors imported along with CPU were eligible for the notification, and the contrary authorities cited by the Revenue were found inapplicable on the facts.

Conclusion: The monitors imported along with CPU were entitled to the benefit of Notification No. 6/2006 dated 01-03-2006.

Final Conclusion: The impugned orders were set aside and the appeals succeeded with consequential relief in accordance with law.

Ratio Decidendi: Where the exemption text extends to a computer set comprising CPU, monitor, keyboard and mouse cleared together, the benefit cannot be denied merely because the components are separately described in the bill of entry if they are imported together as a set.

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