Interactive Display Systems Classifiable as ADP Machines Under CTI 84714190: CESTAT Allahabad

Commissioner of Customs Vs Ingram Micro India Pvt. Ltd. (CESTAT Allahabad) The CESTAT Allahabad dismissed the Revenue’s appeal against the Order-in-Appeal dated 05.01.2024, which had allowed the importer’s appeal regarding the classification of imported Interactive Display Systems (Viewboards). The dispute concerned whether the imported goods were classifiable under Chapter Tariff Item (CTI) 8471 4190 as Automatic Data Processing (ADP) Machines or under CTI 8528 5200. The respondent-importer imports and distributes Interactive Display Systems used for educational and corporate appl...