https://www.taxtmi.com/caselaws?id=795676 Interactive flat-panel display assemblies with an operating system, CPU, memory, connectivity, touch functionality and capacity to install and execute user-selected programmes satisfy the four conditions in Chapter Note 5(A) to Chapter 84. Their independent data-processing and storage functions support classification as automatic data processing machines under CTH 8471 41 90, rather than as monitors under CTH 8528 59 00, which receive and display signals from connected devices. Finance Bill proposals and a non-binding departmental communication cannot retrospectively govern past imports. A classification basis beyond the show-cause notice also cannot support differential duty, confiscation or penalties. 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 operating system, CPU, memory, connectivity, touch functionality and capacity to install and execute user-selected programmes satisfy the four conditions in Chapter Note 5(A) to Chapter 84. Their independent data-processing and storage functions support classification as automatic data processing machines under CTH 8471 41 90, rather than as monitors under CTH 8528 59 00, which receive and display signals from connected devices. Finance Bill proposals and a non-binding departmental communication cannot retrospectively govern past imports. A classification basis beyond the show-cause notice also cannot support differential duty, confiscation or penalties. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795676