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2017 (10) TMI 714 - AT - CustomsClassification of imported goods - ILP 45 Professional LCG Monitors of Sharp brand - importers classified the goods under CTH 85285100 - The department was of the view that the goods would fall under CTH 85285900 - Whether it is a Computer monitor or a TV/ Video monitor? - Held that: - as rightly pointed out by the learned counsel for appellant, the Commissioner (Appeals) has taken assistance of the Board Circular, dated 10.09.2007. A Computer chart is furnished in the Circular comparing TV monitor with that of Computer monitor. On a close perusal of this comparison, we do not find any disagreement with the view taken by Commissioner (Appeals) who has held that on the basis of description produced by appellant, the scales favor the classification under Computer monitor (CTH 85285100) rather than TV monitor - appeal dismissed - decided against Revenue.
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