https://www.taxtmi.com/caselaws?id=94950 Monitors and keyboards were correctly classifiable under Heading 84.71, so the department could not deny exemption by reclassifying them under Heading 84.73. The exemption under Notification No. 175/86-C.E. depended on clearances under the relevant tariff headings, and the department's computation was also defective because it counted switch mode power supply under a heading different from its approved classification. On either basis, the clearances did not cross the applicable limit, leaving the appellant entitled to the notification benefit and rendering the duty demand unsustainable. en-us Fri, 06 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 10:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94950 Monitors and keyboards were correctly classifiable under Heading 84.71, so the department could not deny exemption by reclassifying them under Heading 84.73. The exemption under Notification No. 175/86-C.E. depended on clearances under the relevant tariff headings, and the department's computation was also defective because it counted switch mode power supply under a heading different from its approved classification. On either basis, the clearances did not cross the applicable limit, leaving the appellant entitled to the notification benefit and rendering the duty demand unsustainable. Case-Laws Central Excise Fri, 06 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94950