https://www.taxtmi.com/caselaws?id=74954 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. en-us Fri, 21 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74954 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. Case-Laws Customs Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74954