https://www.taxtmi.com/caselaws?id=431834 The product described as a walltop computer was classified as an automatic data processing machine under tariff heading 8471 41 90. Applying the Customs Tariff Act, 1975, the section notes, chapter notes and explanatory notes to heading 8471, it was found to contain a CPU, memory and storage for programs and data, user-programmable processing capability, an input unit through Bluetooth keyboard and IR pen, and a projected interactive display as the output unit. As it met the requirements of an automatic data processing machine but was neither a micro computer nor a large or main frame computer, it fell within the residual sub-heading under 8471 41. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431834 The product described as a walltop computer was classified as an automatic data processing machine under tariff heading 8471 41 90. Applying the Customs Tariff Act, 1975, the section notes, chapter notes and explanatory notes to heading 8471, it was found to contain a CPU, memory and storage for programs and data, user-programmable processing capability, an input unit through Bluetooth keyboard and IR pen, and a projected interactive display as the output unit. As it met the requirements of an automatic data processing machine but was neither a micro computer nor a large or main frame computer, it fell within the residual sub-heading under 8471 41. Case-Laws GST Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431834