Subsequently, the CBIC issued Circular No. 12/2025-Customs (“Circular 12”), which attempted to clarify the classification of monitors and IFPDs, but without addressing the essential distinction between simple display devices and multifunctional automatic data processing machines. Therefore, this Circular did not bring any substantial change and failed to resolve the underlying ambiguity resulting from the rate change.
This failure to consider the technical aspects was also evident in the recent ruling of CAAR Mumbai in In re: Netlink ICT Pvt. Ltd. CAAR / Mum / ARC / 03 / 2022, where the classification of an IFPD was decided solely on the basis of Circular 12, with no comparison with the monitors of CTH 8528. The authority did not conduct a technical evaluation of the product’s technical features, such as its operating system, CPU, RAM, or ability to run programs independently. As a result, the ruling lacked persuasive value for the electronics industry.