Imported Medical Monitors Classified Under Heading 8529; Case Remanded for Penalty Assessment on Misdeclaration Claims.
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....Classification of imported goods - medical grade monitor - to be classified under heading 8529 of First Schedule to Customs Tariff Act, 1975 - monitors of every kind covered under heading 8528, comprising four tariff lines, two pertaining to cathode-ray tube monitors, others covering every other type - lack of distinction between monitors used with automated data processing machines and others - adopted heading not residual - classification proposed in show cause notice and confirmed in impugned order upheld - impugned order traversed beyond show cause notice, attempting classification exclusively by resort to rule 1 of General Rules for Interpretation of Import Tariff - affirmation of rule 3 does not permit such finding as classification d.........