https://www.taxtmi.com/caselaws?id=795676 Interactive flat-panel display assemblies with an in-built operating system, CPU, memory, connectivity and touch functionality are described as automatic data processing machines under CTH 8471 41 90 where they satisfy all requirements of Chapter Note 5(A) to Chapter 84, including programme storage, free programmability, user-specified computations and autonomous execution. Their independent processing and storage capabilities distinguish them from monitors under CTH 8528, which receive and display external signals. The notes further state that Finance Bill proposals and a Technical Officer's communication are prospective, cannot govern past imports, and do not constitute a binding CBIC circular under the Customs Act. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795676 Interactive flat-panel display assemblies with an in-built operating system, CPU, memory, connectivity and touch functionality are described as automatic data processing machines under CTH 8471 41 90 where they satisfy all requirements of Chapter Note 5(A) to Chapter 84, including programme storage, free programmability, user-specified computations and autonomous execution. Their independent processing and storage capabilities distinguish them from monitors under CTH 8528, which receive and display external signals. The notes further state that Finance Bill proposals and a Technical Officer's communication are prospective, cannot govern past imports, and do not constitute a binding CBIC circular under the Customs Act. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795676