https://www.taxtmi.com/caselaws?id=467108 Subject computer monitors meet the descriptive criteria of heading 8528 and its HSN explanatory notes-connectors, display dimensions, low emission, close view pitch, controls and CPU signal acceptance-and are therefore classifiable under sub heading 8528 52 00. However, the exemption under Sr. No. 17 of Notification No. 24/2005 requires goods to be solely or principally used in an automatic data processing system; presence of features and ports enabling substantial use with non ADP devices (gaming consoles, streaming devices, audio outputs) precludes that primary use requirement, so the monitors are not eligible for the exemption. en-us Tue, 25 Jun 2024 00:00:00 +0530 Fri, 06 Mar 2026 15:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467108 Subject computer monitors meet the descriptive criteria of heading 8528 and its HSN explanatory notes-connectors, display dimensions, low emission, close view pitch, controls and CPU signal acceptance-and are therefore classifiable under sub heading 8528 52 00. However, the exemption under Sr. No. 17 of Notification No. 24/2005 requires goods to be solely or principally used in an automatic data processing system; presence of features and ports enabling substantial use with non ADP devices (gaming consoles, streaming devices, audio outputs) precludes that primary use requirement, so the monitors are not eligible for the exemption. Case-Laws Customs Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467108