https://www.taxtmi.com/caselaws?id=349559 Classification of a 45-inch professional LCD monitor was determined by its technical description and principal characteristics, not by screen size or the presence of multiple input terminals. Applying the Board Circular dated 10.09.2007, the goods were treated as a computer monitor under CTH 85285100 rather than an other monitor under CTH 85285900, and the exemption under Notification No. 24/2005 dated 01.03.2005 was available. The departmental objection did not override the product literature and the binding circular, and the lower appellate classification was sustained. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349559 Classification of a 45-inch professional LCD monitor was determined by its technical description and principal characteristics, not by screen size or the presence of multiple input terminals. Applying the Board Circular dated 10.09.2007, the goods were treated as a computer monitor under CTH 85285100 rather than an other monitor under CTH 85285900, and the exemption under Notification No. 24/2005 dated 01.03.2005 was available. The departmental objection did not override the product literature and the binding circular, and the lower appellate classification was sustained. Case-Laws Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349559