TaxTMI 
TaxTMI 
2003 (3) TMI 476
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....Heading 8471. It is seen from the Order-in-Original that the Deputy Commissioner has observed as follows :- "I therefore turn my attention to the HSN and find that in Heading 84.73 there is no mention of Computer Colour Monitor as parts and accessories of Heading No. 84.71. However, in case of Heading No. 85.28 item "Video Monitor" is specifically there. I therefore have no hesitation to classify the impugned goods as Video Monitor." 2. The Commissioner (Appeals) who has upheld the order of the Deputy Commissioner has observed in his order as follows :- "The product literature shows that this monitor can be used for various purpose. Further as per their Production Manager, this monitor can be used with small modification as Te....
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....rd (NTSC, SECAM, D-MAC, etc.,). They are fitted with connectors characteristic of data processing systems (e.g. RS-232C) interface, DIN or SUB-D connectors) and do not have an audio circuit. They are controlled by special adaptors (e.g., monochrome or graphics adaptors) which are integrated in the central processing unit of the automatic data processing machine. (2) These display units are characterized by low electromagnetic field emissions. Their display pitch size starts at 0.41 mm for medium resolution and gets smaller as the resolution increases. (3) In order to accommodate the presentation of small yet well-defined image, display units of this heading utiliz....
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....tate prolonged periods of viewing at close proximity to the unit." The Explanatory Note under Heading No. 8521 further clarifies as follows :- "Video monitors which are receivers connected directly to the video camera or recorder by means of co-axial cables, so that all the radio-frequency circuits are eliminated. They are used by television companies or for closed-circuit television (airports, railway stations, steel plants, hospitals, etc.). These apparatus consist essentially of devices which can generate a point of light and display it on a screen synchronously with the source signals. They incorporate one or more video amplifiers with which the intensity of the point can be varied. They can, moreover, have separate inputs for red....
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....to a broadcast standard (NTSC, SECAM, PAL, D-MAC, etc.). (iii) Unlike video monitors, electromagnetic field emissions in computer monitors are low and display pitch size at 0.41 mm for medium resolution and gets smaller as resolution increases. (iv) The computer monitor manufactured by the appellants have a pitch size of 0.28 MM. As explained in Explanatory notes to the HSN, the display units in computer monitors are generally characterized by low electromagnetic field emissions. The display pitch size starts at 0.41 mm for medium resolution and gets smaller as the resolution increases. However, this is not the case with the video monitors. (v) Unlike vid....
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....erally 30-48 KHz. and in no case be regarded as a video monitor classified under chapter 85.28. Moreover, the display units of automatic data processing machines do not operate in conformity with national or international broadcast frequency standards for public broadcasting or with frequency standards for closed circuit television. (x) From the aforesaid explanations, it may be seen that the computer monitors manufactured by the appellants are entirely different from the video monitors classifiable under chapter 85.28 of CETA. 5. The appellants have also cited the following case laws to support their submissions that Explanatory Notes to HSN have not only persuasive value but are entitled to greater....