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    <title>2026 (8) TMI 529 - CESTAT BANGALORE</title>
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    <description>Interactive LED touchscreen display panels with integrated CPU, GPU, RAM and storage are described as automatic data processing machines where they are user-programmable and execute applications and complex processing functions. The touchscreen serves as an input device and the LCD panel as an output device within one integrated system. Applying the relevant Chapter Note and General Rules for Interpretation, the panels possess the essential characteristics of automatic data processing machines and are classifiable under Customs Tariff Item 8471 41 90, rather than as display monitors under Customs Tariff Item 8528 59 00.</description>
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