2003 (4) TMI 304

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..... : C. Satapathy, Member (T)]. This is a departmental appeal against the order of the Commissioner (Appeals) holding video monitors for sinoscopes to be classifiable under Heading 90.18 of the Customs Tariff. 2. Shri Virag Gupta, learned JDR appearing for Revenue states that video monitors are to be classified under Heading 85.28 as the same is specifically covered therein. He also states .....

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..... exclusion for video monitors under Heading 90.18 and therefore video monitors which are used along with sinoscope should be classified under Heading 90.18. He also states that the same Commissionerate has earlier classified video monitors for other equipments under Heading 90.18 though he was not able to provide details of the same. 4. After hearing rival submissions and perusal of case records, .....

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..... or is specifically mentioned under Heading No. 85.28 with two sub-headings 8528.21 for colour video monitor and 8528.22 for black and white and other monochrome video monitor. Video monitor is used for display of video signals from other equipments and apparatus. However, this cannot by itself be a reason to classify video monitors under another heading appropriate to such instruments or apparatus .....

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