https://www.taxtmi.com/caselaws?id=471288 Retrospective substitution of "High Court" for "Appellate Authority" in section 28KA, coupled with deletion of the former appellate-authority definition, places appeals from advance rulings under section 28-I before the High Court. Customs-duty exemption for computer monitors principally used with automatic data processing systems remains available where the monitors are classifiable under Heading 8528 52 00. Under the principal-use test, additional HDMI, VGA, DVI, USB or comparable connectivity allowing incidental use with other devices does not displace the monitors' primary design and use with automatic data processing systems, nor does it alone establish that they are excluded television or video-reception monitors. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 27 Aug 2026 17:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471288 Retrospective substitution of "High Court" for "Appellate Authority" in section 28KA, coupled with deletion of the former appellate-authority definition, places appeals from advance rulings under section 28-I before the High Court. Customs-duty exemption for computer monitors principally used with automatic data processing systems remains available where the monitors are classifiable under Heading 8528 52 00. Under the principal-use test, additional HDMI, VGA, DVI, USB or comparable connectivity allowing incidental use with other devices does not displace the monitors' primary design and use with automatic data processing systems, nor does it alone establish that they are excluded television or video-reception monitors. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471288