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    <title>2024 (2) TMI 1692 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Interactive Display Systems (ViewBoard) are classifiable under subheading 84714190 as automatic data processing machines where they satisfy the Chapter 84 conditions for storing programmes and data, free programmability, user-specified arithmetical computation, and logical programme execution. Their in-built CPU, RAM, storage, Android operating system, touchscreen, network access, and ability to install software and independently process, store and manipulate data support that classification. The monitor provisions do not apply because the systems are not separately presented display units and display is only one of several independent functions.</description>
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