Computer monitor exemption under customs notification upheld, while refund remained subject to unjust enrichment.

Imported computer monitors were held to fall within the express description in Notification No. 93/95-Cus., and conditions aimed at parts and spare parts could not be applied to finished goods listed in the table. The exemption was not confined to monitors used with medical equipment, and no such limiting condition could be read into the notification. On refund, the claim remained subject to the doctrine of unjust enrichment, but the rejection of refund was unsustainable and the refund was allowed on that basis.

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Issues: Whether imported computer monitors were eligible for exemption under Notification No. 93/95-Cus., and whether the refund claim was subject to the doctrine of unjust enrichment.

Analysis: The imported goods were computer monitors expressly described in the notification's table. The conditions relied on by the lower authorities were directed to parts and spare parts and not to the finished goods described in the table. The notification was not confined to monitors used with medical equipment, and no such limiting condition could be read into the exemption. The refund, however, remained subject to the law of unjust enrichment.

Conclusion: The exemption was available to the imported monitors, and the rejection of refund was unsustainable. The refund claim was allowed, subject to unjust enrichment.

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