https://www.taxtmi.com/caselaws?id=464561 Imported LED monitor tiles were classifiable under CTH 8528 52 00 because their objective features and demonstrated functionality showed capability for direct connection to an automatic data processing system, and the residuary monitor heading was not supported by adequate material. On that footing, the goods also satisfied the conditions for exemption under Sl. No. 17 of Notification No. 24/2005-Cus. as goods of a kind solely or principally used in an ADP system, so the departmental reclassification was set aside. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 03 Nov 2025 18:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464561 Imported LED monitor tiles were classifiable under CTH 8528 52 00 because their objective features and demonstrated functionality showed capability for direct connection to an automatic data processing system, and the residuary monitor heading was not supported by adequate material. On that footing, the goods also satisfied the conditions for exemption under Sl. No. 17 of Notification No. 24/2005-Cus. as goods of a kind solely or principally used in an ADP system, so the departmental reclassification was set aside. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464561