https://www.taxtmi.com/caselaws?id=418057 CESTAT allowed the appeal, holding the interactive flat panels (65" and 75") with built-in CPU, RAM, storage and Android OS are ADPMs and classifiable under CTI 8471 41 90, not as monitors under CTI 8528 52 00. The tribunal found the large display size did not change the principal function; the devices can operate standalone and satisfy Chapter Note 5(A). The department's reliance on trade parlance and GRI(3)(c) was rejected. The differential duty paid is to be refunded with interest. en-us Wed, 02 Feb 2022 00:00:00 +0530 Fri, 14 Nov 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418057 CESTAT allowed the appeal, holding the interactive flat panels (65" and 75") with built-in CPU, RAM, storage and Android OS are ADPMs and classifiable under CTI 8471 41 90, not as monitors under CTI 8528 52 00. The tribunal found the large display size did not change the principal function; the devices can operate standalone and satisfy Chapter Note 5(A). The department's reliance on trade parlance and GRI(3)(c) was rejected. The differential duty paid is to be refunded with interest. Case-Laws Customs Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418057