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2004 (10) TMI 110

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..... ribe to these services the applicant provides computer hardware facilities. In this regard they are proposing to import 17" Flat Panel used for personal computers. According to the applicant the product in question is Flat Monitor to be used as an output unit of a computer. As per the specifications/features, this product is not capable of reproducing a colour image from a composite video signal whose waveform conforms to a broadcast standard (NTSC, SECAM, PAL, D-MAC etc.). In their application, they have also enclosed the definition of "composite video signal" as per which such a signal specifies everything a television needs to display monochrome (called RS-170) or colour (called NTSC) pictures. It is called "composite" because the signal which can be carried by a single co-axial cable is composite of three different signals, namely, "luminance information", "blanking information" and "synchronizing information". It has been further submitted by them that the question of alternate classification does not arise and the product in question clearly falls under Chapter heading 8471.60 which reads as "input or output units, whether or not containing storage units in the same housing." .....

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..... hat it would merit classification under 8471 60 9000 in the customs nomenclature. 5.The Departmental Representative is also of the view that the product in question is to be used as an output unit in a computer and is not capable of reproducing a colour image from composite video signal whose waveform conforms to the broadcast standard like NTSC, SECAM, PAL, D-MAC etc. Further, the product operates in VGA, SVGA, XGA, and SXGA at 60 Hertz display mode and it is connected to the PC video card through 15 pin VGA connector. As per the design of the connectors given in the technical literature submitted by the applicant, the product does not have a connector for video cable. Therefore, the product would be appropriately classifiable under Customs Tariff heading 8471.60 as output unit of an automatic data processing machine and more specifically under the sub-sub-heading 8471 60 30 as "Monitor". 6.The item which the applicant proposes to import, we observe, is described by them as Bloomberg 17-inch Flat Panel. As per the "Installation and Reference Guide" for the Bloomberg Flat Panel, submitted by the applicant, this product "is comprised of two high-quality independent and versatile .....

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..... stic of data processing systems (e.g., RS-232C interface, DIN or SUB-D connectors) and do not have an audio circuit. They are controlled by special adaptors (e.g., monochrome or graphics adaptors) which are integrated in the central processing unit of the automatic data processing machine. (ii) These display units are characterized by low electromagnetic field emissions. Their display pitch size starts at 0.41 mm for medium resolution and gets smaller as the resolution increases. (iii) In order to accommodate the presentation of small yet well-defined images, display units of this heading utilize smaller dot (pixel) sizes and greater convergence standards than those applicable to video monitors and television receivers of heading 85.28. (Convergence is the ability of the electron gun(s) to excite a single spot on the face of the cathode-ray tube without disturbing any of the adjoining spots)". It may not be out of place at this stage to see what a 'video monitor' means since that, as we have stated already , is the only possible competing entry in the Customs Tariff Act vis-a-vis the entry "monitor" as an output unit of an automatic data processing machine. As pe .....

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..... eive the composite video signals or convert input through VGA into an input for a video monitor. In fact, the communication dated 25th September 2004 from Mr. Paul Vitoria, Quality Assurance, Bloomberg LP, New York has categorically ruled out such possibility. 10.As we have already noted, the Bloomberg 17-inch Flat Panel operates in VGA (Video Graphics Array), SVGA (Super VGA), XGA (Extended Graphics Array) and SXGA (Super XGA) at 60 Hz display mode and it is connected to the PC Video Card through 15-pin VGA connector. As we understand, VGA is a graphics display system for PCs (Personal Computers) developed by IBM. In text mode, VGA systems provide a resolution of 720 by 400 pixels. In graphics mode, the resolution is either 640 by 480 (with 16 colors) or 320 by 200 (with 256 colors). The Super XGA (SXGA) - the system which has been strongly recommended for the product in question for obtaining the best fidelity, is capable of displaying 1280 x 1024 resolution ('Resolution' refers to the sharpness, or details of the visual image). A computer monitor has a much higher resolution than what is required in a video monitor like TV. This criterion appears to be satisfied in the case of .....

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