https://www.taxtmi.com/caselaws?id=326650 Interactive electronic white boards functioning with a computer and projector were classified by their primary display function and the applicable Chapter 84 notes. They were not treated as other office machines because Heading 8472 did not describe their character, nor as simple automatic data processing input units under Heading 8471. Classification under Heading 8528, covering monitors and projectors without television reception apparatus, was considered appropriate because it reflected the goods' essential function. The classification principle requires assessment of a product's primary function, essential character and relevant chapter notes rather than reliance on an unsuitable office-machine or input-unit heading. 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 functioning with a computer and projector were classified by their primary display function and the applicable Chapter 84 notes. They were not treated as other office machines because Heading 8472 did not describe their character, nor as simple automatic data processing input units under Heading 8471. Classification under Heading 8528, covering monitors and projectors without television reception apparatus, was considered appropriate because it reflected the goods' essential function. The classification principle requires assessment of a product's primary function, essential character and relevant chapter notes rather than reliance on an unsuitable office-machine or input-unit heading. Case-Laws Customs Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326650