LED Monitors Tiles classified under CTH 84285200 hence notification 24/2005 exemption allowed

Samsung India Electronics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that imported LED Monitors Tiles are classifiable under Customs Tariff Heading 84285200 and hence eligible for exemption in terms of Notification No. 24/2005-Cus dated 01/03/2005.  Accordingly, appeal allowed. Facts- The appellants filed Bills of Entry for clearance of goods declared by them as ‘LED Monitor Tiles’. The appellant classified the goods under CTH 85285200 as monitors capable of directly connecting to and designed for use with Automatic Data Processing Machine of headin...