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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of Interactive Flat Panel Displays: IFPDs attract higher basic customs duty while other monitors retain lower rate.</h1> BCD on IFPDs was raised while other monitors retained a lower BCD and an IGCR anti circumvention condition was removed; both IFPDs and other monitors are classifiable under tariff item 85285900. Technical criteria (touch capability, screen size, resolution, interactivity, built in software/speakers, power characteristics) are provided to distinguish IFPDs from other monitors. Parts of IFPDs, including touch glass sheets and touch sensor PCBs, are to be classified under the HS heading for parts of video monitors and attract the lower duty rate applicable to such parts.

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