Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
