1997 (4) TMI 235

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..... [Order per : Shiben K. Dhar, Member (T)]. All these appeals involving common question of law and facts were heard together and were disposed of through this common order. 2. The appellants imported Memory Modules, Computer Peripherals and spares and claimed concessional activity under Notification No. 282/84. The concession was denied to them on the ground that Notification exempted compu .....

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..... ant of the above exemption. Both sides agree that what was imported, is not a complete computer. Exemption notification has to be construed strictly but only procedural aspect may be construed liberally after construing the fact of exemption strictly. We have, therefore, to see whether the claim to exemption as such is satisfied here. It is very clear to us that the impugned goods cannot be termed .....

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