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AAR held that the "Neat Pad" is a communication device/apparatus for transmission or reception of voice, images or other data over wired or wireless networks and is not covered by exclusion headings 8443, 8525, 8527 or 8528. Applying the HSN Explanatory Notes, it was classified under CTH 8517, specifically under residuary CTI 8517 69 90 of the First Schedule to the Customs Tariff Act, 1975. AAR further held that "Neat Pad" is not covered by the exclusion clauses under Sr. No. 20 of Notification No. 57/2017-Customs, as amended, and thus is eligible for the concessional Basic Customs Duty rate of 10%.
AAR held that the "Neat Pad" is a communication device/apparatus for transmission or reception of voice, images or other data over wired or wireless networks and is not covered by exclusion headings 8443, 8525, 8527 or 8528. Applying the HSN Explanatory Notes, it was classified under CTH 8517, specifically under residuary CTI 8517 69 90 of the First Schedule to the Customs Tariff Act, 1975. AAR further held that "Neat Pad" is not covered by the exclusion clauses under Sr. No. 20 of Notification No. 57/2017-Customs, as amended, and thus is eligible for the concessional Basic Customs Duty rate of 10%.
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