Interactive Flat Panel classified under CTH 8471 and its parts under CTH 8473

Hitevision Tech India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.

Facts- The appellant had imported goods declared as ‘Interactive Flat Panel with inbuilt CPUAIO-VDU’ and ‘parts and accessories of IFPD’. The goods were imported vide Bills of Entry, dated 09.08.2023 to 19.03.2024 and classified under CTI 8471 4900 and CTI

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