VIEWSONIC Brand LCD Monitors classifiable under sub-heading 85285200

In re Gurmat Impex & Shipping Services (CAAR Mumbai) Chapter 8471 covers, “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines processing such data, not elsewhere specified or included.” As per Chapter notes 6(C) of Chapter 84, read with para (D) and (E ), a unit is to be regarded as being part of an automatic data processing system, if it meets all of the following conditions: (i) it is of a kind solely or principally used in an automatic data processing system; (ii) It is ...