https://www.taxtmi.com/caselaws?id=108461 Television receivers having a computer facility were treated as classifiable under Heading 8528.00 and remained television receivers for exemption purposes. Because Serial No. 18 of Notification No. 87/89 listed certain added features, but did not expressly exclude sets with a computer function, the omission was treated as a drafting error rather than a basis to deny relief. The exemption entry was therefore applied to the goods, and denial of exemption solely because of the computer facility was unsustainable in favour of the assessee. en-us Thu, 27 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 16:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108461 Television receivers having a computer facility were treated as classifiable under Heading 8528.00 and remained television receivers for exemption purposes. Because Serial No. 18 of Notification No. 87/89 listed certain added features, but did not expressly exclude sets with a computer function, the omission was treated as a drafting error rather than a basis to deny relief. The exemption entry was therefore applied to the goods, and denial of exemption solely because of the computer facility was unsustainable in favour of the assessee. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108461