Classification of Digital LCD / Flat Panel Monitor - Admissibility of Notification benefits

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....dmissibility of Notification benefits - reg. *** 1. It has been represented by the trade and industry association that certain difficulties have been faced in classification of monitors for use with Automatic Data Processing (ADP) machine and consequent import duty exemption benefits. Doubts have been expressed by field formations as to whether 'LCD or Flat Panel Monitors, if used along with ADP Machines would be classifiable as 'ADP Monitor' and whether exemption from Customs duty vide Sl.No.17 of Notification No. 24/2005-Cus dated 1.3.2005 would be admissible. 2. The issue was examined in the Board. Monitors used along with ADP machines were classified till 31.12.2006, under heading 8471 of the First Schedule to the Customs Tariff Ac....

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....ssment, examination of the said goods for determining its proper classification and extension of the notification benefit. Yours faithfully, (M.M.Partiban) Director (Customs) Tel.No.2309 3908 Comparative chart of physical characteristics of Computer monitors versus Video monitors. Computer Monitors TV/ Video Monitors Computer Monitors cannot receive video / TV signals (eg: NTSC, SECAM, PAL) because they do not incorporate a TV tuner. They have DVI *** and/or mini D - Stub connectors to connect to the Central Processing Unit (CPU). TV/ Video Monitors receive television signals through a co-axial cable (S-video input connector). They do not have a mini D - Stub connector. Only few ports like VGA * , DVI, USB are provided to....