https://www.taxtmi.com/caselaws?id=361941 Computers cleared as CPU without monitor, but classifiable under heading 8471, fell within the concessional duty entry for computers because the notification's explanation used inclusive language. The term "includes" enlarged the meaning of "computer" to cover a CPU cleared separately, and the exemption had to be construed liberally once the eligibility condition was met. A CPU was therefore not excluded merely because it was not supplied with a monitor, mouse and keyboard as a set. The demand was unsustainable and the impugned order was set aside. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361941 Computers cleared as CPU without monitor, but classifiable under heading 8471, fell within the concessional duty entry for computers because the notification's explanation used inclusive language. The term "includes" enlarged the meaning of "computer" to cover a CPU cleared separately, and the exemption had to be construed liberally once the eligibility condition was met. A CPU was therefore not excluded merely because it was not supplied with a monitor, mouse and keyboard as a set. The demand was unsustainable and the impugned order was set aside. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361941