2008 (3) TMI 146

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....from various customers. The foreign supplier supplied the desktop computers, which consists of CPU, monitor, keyboard, mouse, etc. There are two issues involved in all these appeals. The first issue is whether the benefit of exemption Notification No.6/2006 dated 1.3.2006 is available to the computer monitors, which are imported along with CPU. In terms of the said Notification, the CVD is only 12%. The second issue is whether the appellant are entitled to the benefit of Notification No.24/2005 in respect of monitors meant for computers when they are imported without CPU. 3. Shri G. Shiva Dass, learned advocate appeared on behalf of the appellants and Shri K. Sambi Reddi, Authorised Representative (JDR) for the Revenue. 4. We heard both ....

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....ems classified under CH 8471. They have also stated that the appellants had not claimed such benefits at the time of import. Another reason is that they themselves in their bill of entry indicated these items separately with separate classification.  We have also gone through the impugned order of the Commissioner. On going through Para 11 and 12 of the impugned order, we find that he has not drawn the conclusions properly. For example, the last sentence of Para 11 reads as follows "In other words, even though the monitors are classified under 8528, the fact remains that they are cleared along with other items as a set and therefore, the benefit cannot be denied to these items which are classifiable under 8471 viz., CPU, mouse and key ....