Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
The sole issue is classification: whether the portable mobile, tablet, wearable and vehicle-mounted computers are portable automatic data processing (ADP) machines under Tariff Item 8471. Applying GRI 1 and Section/Chapter Notes, the authority found the devices meet the statutory ADP criteria (OS permitting diverse applications; programmability; data processing and automated execution) and satisfy subheading 8471 30 (portable, ≤10 kg, CPU, keyboard/display - touchscreen treated as input). Chapter Note 6(D)/(E) exclusions were inapplicable as these are complete ADP machines and data processing is their principal function. Precedent and CBIC guidance were held persuasive; outcome: classified under 84713090. - AAR
The sole issue is classification: whether the portable mobile, tablet, wearable and vehicle-mounted computers are portable automatic data processing (ADP) machines under Tariff Item 8471. Applying GRI 1 and Section/Chapter Notes, the authority found the devices meet the statutory ADP criteria (OS permitting diverse applications; programmability; data processing and automated execution) and satisfy subheading 8471 30 (portable, ≤10 kg, CPU, keyboard/display - touchscreen treated as input). Chapter Note 6(D)/(E) exclusions were inapplicable as these are complete ADP machines and data processing is their principal function. Precedent and CBIC guidance were held persuasive; outcome: classified under 84713090. - AAR
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