https://www.taxtmi.com/caselaws?id=785484 Classification of imported interactive flat panels was analysed under GRI 1 and Note 6(A) with reference to HSN explanatory principles and the common or trade parlance test; the burden of proof lies on the revenue to demonstrate a different classification, and end-use was held not material to the decision. The panels and their parts are classifiable at the four-digit tariff headings corresponding to automatic data processing machines and their parts, rather than as monitors, and the prior assessment is sustained; the appellant succeeds and is entitled to consequential relief. en-us Wed, 21 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785484 Classification of imported interactive flat panels was analysed under GRI 1 and Note 6(A) with reference to HSN explanatory principles and the common or trade parlance test; the burden of proof lies on the revenue to demonstrate a different classification, and end-use was held not material to the decision. The panels and their parts are classifiable at the four-digit tariff headings corresponding to automatic data processing machines and their parts, rather than as monitors, and the prior assessment is sustained; the appellant succeeds and is entitled to consequential relief. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785484