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of <h1>Customs Board confirms calculators mislabeled as flight computers must be classified correctly based on actual function</h1> The Board examined a case where goods declared as 'Flight computers' in invoices and bills of entry were functionally calculators and were classified accordingly. The Assistant Commissioner's assessment order was confirmed by the Commissioner of Customs (Appeals). The Board directed that for future imports where article identity depends on technical features, matters should be referred to agencies like the National Informatics Center for technical opinions before determining classification. This ensures correct assessment of imported goods. The guidelines apply to all goods of technical nature requiring specialized knowledge for proper classification under customs tariff.
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