https://www.taxtmi.com/caselaws?id=88454 An exemption notification for computers was construed strictly on eligibility, and the imported memory modules, peripherals and spares were held not to be complete computers. Because the goods were only parts and accessories, they did not fall within the notification's expression "computers", and the concessional exemption under Notification No. 282/84 was denied. The requirement of certification from the Department of Electronics did not enlarge the basic scope of the exemption. The appeals therefore failed, and the denial of concessional duty was upheld. en-us Wed, 23 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88454 An exemption notification for computers was construed strictly on eligibility, and the imported memory modules, peripherals and spares were held not to be complete computers. Because the goods were only parts and accessories, they did not fall within the notification's expression "computers", and the concessional exemption under Notification No. 282/84 was denied. The requirement of certification from the Department of Electronics did not enlarge the basic scope of the exemption. The appeals therefore failed, and the denial of concessional duty was upheld. Case-Laws Customs Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88454