https://www.taxtmi.com/caselaws?id=107491 Computer monitors were classified as output units of automatic data processing machines under Heading 84.71, not as video monitors under Heading 85.28. The HSN Explanatory Notes were applied to distinguish the competing headings by signal source, connector type, bandwidth, scanning frequency, electromagnetic emission, and intended use. The product's essential character was that of a computer monitor as cleared from the factory, and possible later modification for television use or other incidental use did not control classification. The absence of an express reference to computer monitors in Heading 84.73 was treated as immaterial where Heading 84.71 properly covered the goods. en-us Tue, 25 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107491 Computer monitors were classified as output units of automatic data processing machines under Heading 84.71, not as video monitors under Heading 85.28. The HSN Explanatory Notes were applied to distinguish the competing headings by signal source, connector type, bandwidth, scanning frequency, electromagnetic emission, and intended use. The product's essential character was that of a computer monitor as cleared from the factory, and possible later modification for television use or other incidental use did not control classification. The absence of an express reference to computer monitors in Heading 84.73 was treated as immaterial where Heading 84.71 properly covered the goods. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107491