https://www.taxtmi.com/caselaws?id=467233 Interactive display systems with an in-built CPU, RAM, operating system, storage and touchscreen input were classified as automatic data processing machines under Heading 8471, not as monitors under Heading 8528. Applying the General Rules for Interpretation and Chapter Note 6(A) to Chapter 84, the device's standalone computing functions, including downloading and running programmes, browsing and file manipulation, showed that its display function was not its sole or principal function. Chapter Note 6(D) and Note 6(E) did not exclude the goods on the facts found, and the composite machine principle supported classification by essential character and computing capability. en-us Fri, 05 Apr 2024 00:00:00 +0530 Wed, 11 Mar 2026 19:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467233 Interactive display systems with an in-built CPU, RAM, operating system, storage and touchscreen input were classified as automatic data processing machines under Heading 8471, not as monitors under Heading 8528. Applying the General Rules for Interpretation and Chapter Note 6(A) to Chapter 84, the device's standalone computing functions, including downloading and running programmes, browsing and file manipulation, showed that its display function was not its sole or principal function. Chapter Note 6(D) and Note 6(E) did not exclude the goods on the facts found, and the composite machine principle supported classification by essential character and computing capability. Case-Laws Customs Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467233