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CESTAT determined that imported ATM monitors are classifiable under CTH 8473 as parts of ATMs, not CTH 8528 as general monitors. The tribunal applied Clause 2(b) classification criteria, recognizing these monitors as specifically designed and principally used with ATM machines. Since the monitors are integral parts of ATMs and not excluded under Note 1, they should be classified under the same heading as ATM machinery (CTH 8472). The revenue's attempt to classify them under a residual entry was rejected. The appellate order set aside the previous classification, allowing the appeal and confirming classification under CTH 8473.
CESTAT determined that imported ATM monitors are classifiable under CTH 8473 as parts of ATMs, not CTH 8528 as general monitors. The tribunal applied Clause 2(b) classification criteria, recognizing these monitors as specifically designed and principally used with ATM machines. Since the monitors are integral parts of ATMs and not excluded under Note 1, they should be classified under the same heading as ATM machinery (CTH 8472). The revenue's attempt to classify them under a residual entry was rejected. The appellate order set aside the previous classification, allowing the appeal and confirming classification under CTH 8473.
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