TaxTMI 
TaxTMI 
1998 (8) TMI 315
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....;This appeal is filed by M/s. Logitronics Pvt. Ltd. The matter relates to the refund claim filed in respect of the goods imported - computer monitors - claiming the benefit of the Customs Exemption Notification No. 93/95-Cus., dated 18-5-1995 in respect of goods already cleared out of customs charge. The Asstt. Commissioner, Customs had rejected the refund claim on various grounds; he had observed....
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....r today's hearing had been sent on 20-7-1998. The appellants are from Noida in U.P. 2. We have heard Shri R.S. Sangia, JDR for the respondents and have gone through the facts on records. 3. We find that 50 pieces of computer monitors had been imported and bill of entry had been filed on 28-6-1995. The goods were assessed under Customs Tariff Sub-heading 8528.10 with the benefit of Cust....
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....or the benefit of exemption. The conditions (1) and (2) are with regard to the parts and spare parts respectively. As the goods imported were monitors we consider that these conditions were not applicable to the goods in question, we therefore do not agree with the view taken by the Asstt. Commissioner of Customs. 4. The Learned Commissioner Customs (Appeals) had referred that the goods impo....