Interactive intelligent panel Having CPU cannot be classified as Monitors

Cloudwalker Streaming Technologies Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)

In valuation, rejection of the declared amount is a pre-requisite because the relevant Rules afford consequential alternatives but rejection of declared classification at the outset carries the burden of saddling the exercise with re-classification that may not meet the test of General Rules for the Interpretation of the Import Tariff which prescribes the more apt of any two comparatives for adoption.

The

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