Classification of goods— In the instant case, applicant is in the business of supplying interactive flat panels with Android combining all functions of processor, monitor, touch input and speaker into a single unit.

Question raised for advance ruling is as follows—

Whether the appropriate HSN classification of the above described Interactive Flat panel with Android would be under the heading 8471?

Held that— The goods sold by the applicant has a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.