https://www.taxtmi.com/caselaws?id=125703 Contemporaneous import documents controlled the exemption claim: the bill of entry, packing list and examination report showed only CPUs and monitors, so a catalogue alone was insufficient to prove that keyboards and mouse were also imported as part of a complete computer set. That factual finding was sustained. The alternative claim that CPUs alone qualified for exemption under Serial No. 1 of Notification No. 76/2004 was left open for limited reconsideration by the original authority, with an opportunity of hearing, because it had not been examined at the earlier stage. en-us Fri, 05 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 13:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125703 Contemporaneous import documents controlled the exemption claim: the bill of entry, packing list and examination report showed only CPUs and monitors, so a catalogue alone was insufficient to prove that keyboards and mouse were also imported as part of a complete computer set. That factual finding was sustained. The alternative claim that CPUs alone qualified for exemption under Serial No. 1 of Notification No. 76/2004 was left open for limited reconsideration by the original authority, with an opportunity of hearing, because it had not been examined at the earlier stage. Case-Laws Customs Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125703