https://www.taxtmi.com/caselaws?id=85526 The Tribunal ruled in favor of the respondents, setting aside the re-classification order by the Collector (Appeals) and directing re-assessment by the Assistant Collector. The Tribunal determined that the imported Video Monitor, designed for alphanumeric characters and data terminal applications, fell under Entry 84.51/55(2) covering automatic data processing machines and related parts, rather than under headings for electronic instruments or television reception apparatus. The decision was based on technical descriptions and submissions indicating the monitor's function as a computer peripheral, emphasizing its use in data processing rather than TV reception. en-us Mon, 15 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85526 The Tribunal ruled in favor of the respondents, setting aside the re-classification order by the Collector (Appeals) and directing re-assessment by the Assistant Collector. The Tribunal determined that the imported Video Monitor, designed for alphanumeric characters and data terminal applications, fell under Entry 84.51/55(2) covering automatic data processing machines and related parts, rather than under headings for electronic instruments or television reception apparatus. The decision was based on technical descriptions and submissions indicating the monitor's function as a computer peripheral, emphasizing its use in data processing rather than TV reception. Case-Laws Customs Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85526