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    <title>2022 (10) TMI 1310 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Goods with an integrated CPU, memory, input and output functions were held to operate as fully functional automatic data processing machines. Applying the terms of heading 8471 and Note 6(A) to Chapter 84, the authority treated the Viewsonic Creative Touch Interactive Flat Panel as an ADP machine in its own right rather than as a residual unit of an ADP machine. The goods were therefore classified under sub-heading 84714190 and not under sub-heading 84718000.</description>
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