https://www.taxtmi.com/caselaws?id=784200 Interactive flat panel displays were to be classified either as automatic data processing machines under CTI 84714190 or as monitors under Chapter 85. Relying on the Finance Bill 2025 amendments creating a specific entry for interactive flat panel displays and Board Circular No. 12/2025-Customs issued under s.151A of the Customs Act to ensure uniformity, the authority held that such circulars are binding on customs officers as settled by SC precedent. Applying the amended tariff structure and the binding circular, the goods were held classifiable under CTH 8528, specifically CTI 85285900, and not under CTI 84714190. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784200 Interactive flat panel displays were to be classified either as automatic data processing machines under CTI 84714190 or as monitors under Chapter 85. Relying on the Finance Bill 2025 amendments creating a specific entry for interactive flat panel displays and Board Circular No. 12/2025-Customs issued under s.151A of the Customs Act to ensure uniformity, the authority held that such circulars are binding on customs officers as settled by SC precedent. Applying the amended tariff structure and the binding circular, the goods were held classifiable under CTH 8528, specifically CTI 85285900, and not under CTI 84714190. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784200