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

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..... Admissibility 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 A .....

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..... essment, 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 t .....

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..... broadcast frequency; Horizontal frequency is fixed between 15.6 to 15.7 KHZ; Low resolution. Computer Monitors TV/ Video Monitors Computer monitors do not contain components like TV Tuner Card, Audio Amplifying System, Remote Function, Control Panel function These components are necessary for functioning as a video monitor Computer monitors do not contain the features mentioned opposite to this Entry in the column TV / Video Monitors . Channel selection panel with buttons for volume, channel etc., on display unit, wall mounting facility are present for facilitating television/video viewing The aspect ratio for ADP monitor is generally 16:10 (for wide angle). The aspect ratio for TV is generally 16:9 (for wide angle). .....

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