https://www.taxtmi.com/caselaws?id=107391 Video monitors used with sinoscopes are classifiable under Heading 85.28 of the Customs Tariff rather than Heading 90.18. The tariff headings were compared using GIR 1 and GIR 3(a), and the more specific description was preferred over the more general medical-apparatus heading. Because Heading 85.28 expressly covers video monitors, their use with other equipment did not shift classification to Heading 90.18. The lower authority's order was also noted to be internally inconsistent. en-us Thu, 03 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107391 Video monitors used with sinoscopes are classifiable under Heading 85.28 of the Customs Tariff rather than Heading 90.18. The tariff headings were compared using GIR 1 and GIR 3(a), and the more specific description was preferred over the more general medical-apparatus heading. Because Heading 85.28 expressly covers video monitors, their use with other equipment did not shift classification to Heading 90.18. The lower authority's order was also noted to be internally inconsistent. Case-Laws Customs Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107391