Graphic display terminal exemption turns on broad construction of "terminal" under Customs notification.

The expression "terminal" in Notification No. 186/87-Cus. was construed by reference to technical dictionaries and departmental clarification. An intelligent terminal was treated as a terminal even though it had local processing capability, because the notification used the broader phrase "graphic display terminal" and did not distinguish between dumb and intelligent terminals. The discussion also noted that Customs authorities should act consistently with the Department of Electronics clarification describing the imported equipment as a terminal to the programmable logic controller. On that basis, the imported colour graphic display terminal fell within Serial No. 8 and qualified for exemption.

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Issues: Whether the imported colour graphic display terminal was a "terminal" covered by Serial No. 8 of Notification No. 186/87-Cus. so as to qualify for exemption.

Analysis: The expression "terminal" was construed in the light of technical dictionaries and the departmental clarification. The materials showed that an intelligent terminal remains a terminal, even though it contains local processing capability. Notification No. 186/87-Cus. used the expression "graphic display terminal" without carving out any distinction between dumb and intelligent terminals. The Customs authorities were also expected to act consistently with the clarification issued by the Department of Electronics, which described the imported equipment as serving as a terminal to the programmable logic controller.

Conclusion: The imported item was held to be a graphic visual display terminal falling within Serial No. 8 of Notification No. 186/87-Cus., and the exemption was available to the appellant.

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