https://www.taxtmi.com/caselaws?id=326650 Interactive electronic white boards are classified by their primary function and the relevant Chapter Notes, not merely by their linkage with a computer. The article explains that the goods operated as teaching and display devices with a computer and projector, so they did not fall under Heading 8472 as other office machines or under Heading 8471 as automatic data processing units. Applying the functional test, the appropriate classification was Heading 8528 for monitors and projectors not incorporating television reception apparatus, and classification under 85285100 was upheld while the Revenue's challenge to restore 84729090 failed. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 12 Nov 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326650 Interactive electronic white boards are classified by their primary function and the relevant Chapter Notes, not merely by their linkage with a computer. The article explains that the goods operated as teaching and display devices with a computer and projector, so they did not fall under Heading 8472 as other office machines or under Heading 8471 as automatic data processing units. Applying the functional test, the appropriate classification was Heading 8528 for monitors and projectors not incorporating television reception apparatus, and classification under 85285100 was upheld while the Revenue's challenge to restore 84729090 failed. Case-Laws Customs Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326650