https://www.taxtmi.com/caselaws?id=34431 Monitors imported together with CPU, keyboard and mouse as a single computer set were held eligible for exemption under Notification No. 6/2006. The exemption was read to cover computers, including a CPU with monitor, keyboard and mouse cleared together as a set, and the separate description of the monitor in the bill of entry did not change the character of the import. A prior decision in the importer's own case supported this view, and contrary Revenue authorities were treated as inapplicable on the facts. The impugned orders were set aside and consequential relief followed. en-us Tue, 07 Oct 2008 00:00:00 +0530 Sat, 29 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34431 Monitors imported together with CPU, keyboard and mouse as a single computer set were held eligible for exemption under Notification No. 6/2006. The exemption was read to cover computers, including a CPU with monitor, keyboard and mouse cleared together as a set, and the separate description of the monitor in the bill of entry did not change the character of the import. A prior decision in the importer's own case supported this view, and contrary Revenue authorities were treated as inapplicable on the facts. The impugned orders were set aside and consequential relief followed. Case-Laws Customs Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34431