https://www.taxtmi.com/caselaws?id=783472 The authority held that the flexible LED films (models P5, P6.25, P8, P10, P15, P20), imported as a set with controller, power supply, LAN/power cables and card, constitute a sophisticated dynamic display system principally used for advertising and promotional displays. They are not mere indicator panels or signboards and are expressly excluded from Heading 8531. Given their objective characteristics and principal use as self-contained display apparatus functioning akin to monitors/video walls, the entire set was classified under Heading 8528, specifically Tariff Item 8528.59.00 as "other monitors," applying GRI 1 and GRI 2(a) read with Note 3 to Section XVI. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 15:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783472 The authority held that the flexible LED films (models P5, P6.25, P8, P10, P15, P20), imported as a set with controller, power supply, LAN/power cables and card, constitute a sophisticated dynamic display system principally used for advertising and promotional displays. They are not mere indicator panels or signboards and are expressly excluded from Heading 8531. Given their objective characteristics and principal use as self-contained display apparatus functioning akin to monitors/video walls, the entire set was classified under Heading 8528, specifically Tariff Item 8528.59.00 as "other monitors," applying GRI 1 and GRI 2(a) read with Note 3 to Section XVI. Case-Laws Customs Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783472