https://www.taxtmi.com/caselaws?id=439283 LCD monitors with VGA and HDMI connectivity, low-emission design, close-viewing features and control buttons were held classifiable under sub-heading 8528 52 00 because their essential characteristics showed they were capable of directly connecting to, and principally designed for use with, an automatic data processing machine. The absence of features such as built-in USB drivers, SD card connectivity, touch-screen capability, television tuning and remote control supported that conclusion, and the presence of HDMI ports and speakers did not change the principal function. As the goods fell within heading 8528 52 and were principally used with an ADP system, they also qualified for the duty exemption under Sr. No. 17 of Notification No. 24/2005-Customs. en-us Tue, 11 Apr 2023 00:00:00 +0530 Wed, 04 Oct 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439283 LCD monitors with VGA and HDMI connectivity, low-emission design, close-viewing features and control buttons were held classifiable under sub-heading 8528 52 00 because their essential characteristics showed they were capable of directly connecting to, and principally designed for use with, an automatic data processing machine. The absence of features such as built-in USB drivers, SD card connectivity, touch-screen capability, television tuning and remote control supported that conclusion, and the presence of HDMI ports and speakers did not change the principal function. As the goods fell within heading 8528 52 and were principally used with an ADP system, they also qualified for the duty exemption under Sr. No. 17 of Notification No. 24/2005-Customs. Case-Laws Customs Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439283