Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interactive flat-panel display assemblies with an in-built operating system, CPU, memory, connectivity, touch functionality and independent processing capability are examined under the tariff headings and Chapter Notes before resort to general interpretative rules. Products that store and execute programmes, are freely programmable, perform computations and process data without human intervention satisfy the conditions for automatic data processing machines under Chapter Note 5(A) to Chapter 84, rather than being treated as monitors. The notes also state that a Technical Officer's classification clarification and proposed Finance Bill changes cannot operate retrospectively for past imports, particularly where they are not a CBIC circular issued under the Customs Act.....