https://www.taxtmi.com/caselaws?id=102029 Split flap display boards conveying changing train and aircraft arrival and departure information fall under Heading 8531.80 as visual signalling apparatus and indicator panels, rather than Heading 9405.90 for static signs. HSN notes support their treatment as electrical signalling apparatus; exclusion from the LCD/LED-specific sub-heading does not remove them from Heading 8531. Assessable value is computed on a cum-duty basis. Penal and interest provisions under Sections 11AC and 11AB apply prospectively unless legislation expressly provides retrospective operation, and therefore do not govern periods preceding their introduction. en-us Wed, 03 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102029 Split flap display boards conveying changing train and aircraft arrival and departure information fall under Heading 8531.80 as visual signalling apparatus and indicator panels, rather than Heading 9405.90 for static signs. HSN notes support their treatment as electrical signalling apparatus; exclusion from the LCD/LED-specific sub-heading does not remove them from Heading 8531. Assessable value is computed on a cum-duty basis. Penal and interest provisions under Sections 11AC and 11AB apply prospectively unless legislation expressly provides retrospective operation, and therefore do not govern periods preceding their introduction. Case-Laws Central Excise Wed, 03 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102029