https://www.taxtmi.com/caselaws?id=74511 A computer interface functioning as a peripheral unit of a computer was treated as covered by the exemption scheme under Notification No. 115/80-Cus. and Notification No. 41/80-Cus. The goods had been classified under Heading 84.51/55(2), but the deciding authority accepted that the interface was a computer peripheral for purposes of the notifications. As those notifications granted partial basic customs duty exemption and full auxiliary duty exemption to computer peripheral units under the relevant sub-heading, the appellants were entitled to both benefits and consequential relief followed. en-us Wed, 28 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 13:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74511 A computer interface functioning as a peripheral unit of a computer was treated as covered by the exemption scheme under Notification No. 115/80-Cus. and Notification No. 41/80-Cus. The goods had been classified under Heading 84.51/55(2), but the deciding authority accepted that the interface was a computer peripheral for purposes of the notifications. As those notifications granted partial basic customs duty exemption and full auxiliary duty exemption to computer peripheral units under the relevant sub-heading, the appellants were entitled to both benefits and consequential relief followed. Case-Laws Customs Wed, 28 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74511