1998 (8) TMI 315

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.... per : Lajja Ram, Member (T)]. -  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 ....

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....ppeared for the appellants. The notice for 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....

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....s and the parts of such goods were eligible for 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 Cus....