Per M. Ajit Kumar,

This appeal is filed by the appellant against Order in Original No. 108559 of 2024 dated 12.08.2024 passed by the Commissioner of Customs, Chennai – II (impugned order).

2. Brief facts of the case are that 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 as stated at Annexure ‘A’ and ‘B’ to the SCN and classified under CTI 8471 4900 and CTI 8473 3099 respectively before being warehoused. The imports were taken up for investigation by Customs. During examination of the goods by the officers of SIIB, Chennai it was found that the importer had filed ex- bond bills of entry for clearance for a part of the goods. The department was of the opinion that there are various types of interactive devices known by various names in the industry i.e. Interactive Whiteboard / Smartboard, Interactive Flat Panel Display etc. which are advanced technology devices used in conferences, classroom teachings etc. The essential functions of these device was felt to be that of a display monitor with an independent function which can ac