https://www.taxtmi.com/caselaws?id=786049 Classification of MRI monitors under heading 8528 depends on whether they can directly connect to, and are designed for use with, automatic data-processing machines. Relevant technical factors include connectors, absence of a TV tuner, display size, display pitch, ergonomic features and connectivity. Monitors meeting these criteria, including those not exceeding 32 inches, fall within the notification entry for computer monitors and attract IGST at 18%. A heading-based notification entry cannot be restricted to a particular tariff item without justification. Reclassification at the higher rate requires the revenue to establish its basis and apply the relevant classification principles and CBIC guidance. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786049 Classification of MRI monitors under heading 8528 depends on whether they can directly connect to, and are designed for use with, automatic data-processing machines. Relevant technical factors include connectors, absence of a TV tuner, display size, display pitch, ergonomic features and connectivity. Monitors meeting these criteria, including those not exceeding 32 inches, fall within the notification entry for computer monitors and attract IGST at 18%. A heading-based notification entry cannot be restricted to a particular tariff item without justification. Reclassification at the higher rate requires the revenue to establish its basis and apply the relevant classification principles and CBIC guidance. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786049