https://www.taxtmi.com/caselaws?id=467976 Imported parts of interactive flat panels, brought in matching sets and definite quantities for assembly in India, are classifiable as automatic data processing machines under Tariff Item 8471 41 90 when they already possess the essential character of the finished article. Classification follows Rule 1 and Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff, treating an incomplete or unassembled article as the complete article where that character is present. The goods were also found to satisfy Note 6 to Chapter 84, including storage, programmability, arithmetical computation, and execution of programmes without human intervention, so the monitor and parts headings were not preferred. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 10 Apr 2026 20:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467976 Imported parts of interactive flat panels, brought in matching sets and definite quantities for assembly in India, are classifiable as automatic data processing machines under Tariff Item 8471 41 90 when they already possess the essential character of the finished article. Classification follows Rule 1 and Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff, treating an incomplete or unassembled article as the complete article where that character is present. The goods were also found to satisfy Note 6 to Chapter 84, including storage, programmability, arithmetical computation, and execution of programmes without human intervention, so the monitor and parts headings were not preferred. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467976