<h1>Supreme Court Rules Laptops Distinct from Desktops for Customs Duty Due to Limited Upgradeability and Proprietary Designs.</h1> The Supreme Court addressed the classification of laptops for additional customs duty, distinguishing them from desktop computers. It highlighted that laptops have limited upgradeability due to proprietary designs and high repair costs. Unlike desktops, laptop components are often non-interchangeable between different manufacturers or product lines. While some parts like RAM and hard drives are user-upgradeable, CPUs are often soldered and non-replaceable. The court noted that standard peripherals are integrated into the motherboard, limiting upgrades to external ports or slots. This distinction impacts the classification and taxation of laptops compared to desktop computers.