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Customs - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Classification of goods proposed to be imported - Interactive ...

Case Laws     Customs

June 16, 2023

Classification of goods proposed to be imported - Interactive Display System (View Board) - It is found that the subject goods are capable of performing plethora of functions independently on standalone basis and these devices are much more than mere display devices. In fact, display is only one of the features of the goods and cannot be construed to be its only function, much less its principal function. Also, the subject goods satisfy all the conditions laid down under Note 6(A) of Chapter 84, thereby validating the expression “automatic data processing machine”. - AAR

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