https://www.taxtmi.com/caselaws?id=775346 The CESTAT Mumbai held that LCD monitors capable of directly connecting to and designed for use with ADP machines, including those used with medical equipment, are classifiable under CTI 8528 5200, not CTI 8528 5900. Although the appellants had incorrectly classified the monitors, no basic customs duty difference arose as the BCD rates were the same. The appropriate IGST rate on these monitors is 18%, not 28% as per the impugned order. The tribunal relied on prior decisions and noted that the amended provisions cited by the revenue did not apply to the import period in question. Consequently, the impugned order demanding differential additional customs duty was set aside, and the appeal was allowed in favor of the appellants. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 24 Jul 2025 08:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775346 The CESTAT Mumbai held that LCD monitors capable of directly connecting to and designed for use with ADP machines, including those used with medical equipment, are classifiable under CTI 8528 5200, not CTI 8528 5900. Although the appellants had incorrectly classified the monitors, no basic customs duty difference arose as the BCD rates were the same. The appropriate IGST rate on these monitors is 18%, not 28% as per the impugned order. The tribunal relied on prior decisions and noted that the amended provisions cited by the revenue did not apply to the import period in question. Consequently, the impugned order demanding differential additional customs duty was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Customs Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775346