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    <title>2023 (6) TMI 652 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, NEW DELHI</title>
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    <description>The proposed items of import, &quot;Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model- 3652RK, 3752RK &amp;amp; 3862RK),&quot; were classified under Sub-heading 84714190 of the Customs Tariff Act, 1975. The ruling determined that these goods qualify as Automatic Data Processing machines based on their data processing capabilities, rather than solely being display devices, as argued by the Commissioner of Customs, Chennai.</description>
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