https://www.taxtmi.com/caselaws?id=432953 SC held that the All-in-One integrated desktop computers are not "portable" and therefore were incorrectly classified under Tariff Item 8471 30 10. The court rejected a requirement of built-in power and held weight alone does not determine portability; instead portability depends on ease of carriage (weight, dimensions, necessary accessories like stands and power cables) and suitability for daily transit (durability, protective cases). Given the large diagonal size, need for accessories and absence of market protective cases, the impugned classification was set aside and valuation must be determined under Tariff Item 8471 50 00. en-us Tue, 17 Jan 2023 00:00:00 +0530 Thu, 28 Aug 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432953 SC held that the All-in-One integrated desktop computers are not "portable" and therefore were incorrectly classified under Tariff Item 8471 30 10. The court rejected a requirement of built-in power and held weight alone does not determine portability; instead portability depends on ease of carriage (weight, dimensions, necessary accessories like stands and power cables) and suitability for daily transit (durability, protective cases). Given the large diagonal size, need for accessories and absence of market protective cases, the impugned classification was set aside and valuation must be determined under Tariff Item 8471 50 00. Case-Laws Customs Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432953