https://www.taxtmi.com/caselaws?id=443204 Tariff classification of imported LCD displays depended on whether they were monitors under Heading 8528 or parts of ATM machines under Tariff Item 8473 50 00. The Tribunal noted that classification must follow the tariff structure, and where goods answer a specific heading, Section Note 2(a) to Section XVI applies rather than use-based classification under Note 2(b). It also held that the Revenue must justify a departure from the importer's claimed classification with adequate technical support. Because the record and lower orders did not sufficiently explain the LCD display versus monitor distinction or the interpretative basis adopted, the impugned order was set aside and the matter remanded for fresh adjudication. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 18 Sep 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443204 Tariff classification of imported LCD displays depended on whether they were monitors under Heading 8528 or parts of ATM machines under Tariff Item 8473 50 00. The Tribunal noted that classification must follow the tariff structure, and where goods answer a specific heading, Section Note 2(a) to Section XVI applies rather than use-based classification under Note 2(b). It also held that the Revenue must justify a departure from the importer's claimed classification with adequate technical support. Because the record and lower orders did not sufficiently explain the LCD display versus monitor distinction or the interpretative basis adopted, the impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Customs Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443204