https://www.taxtmi.com/caselaws?id=90791 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. en-us Thu, 20 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 15:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90791 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. Case-Laws Customs Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90791