https://www.taxtmi.com/article/detailed?id=11088 The Court held that All in One integrated desktop computers are not portable for tariff classification because dimensions, need for external power and stands, and lack of carrying cases make daily transit impractical. It emphasised the Harmonized System Explanatory Notes as the guiding nomenclature, rejected reliance on crowdsourced online sources, and found the revenue failed to discharge the burden to reclassify; accordingly the appellants' classification under Tariff Item 8471 50 00 must be accepted for valuation. en-us Wed, 08 Feb 2023 09:55:21 +0530 Wed, 08 Feb 2023 09:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11088 The Court held that All in One integrated desktop computers are not portable for tariff classification because dimensions, need for external power and stands, and lack of carrying cases make daily transit impractical. It emphasised the Harmonized System Explanatory Notes as the guiding nomenclature, rejected reliance on crowdsourced online sources, and found the revenue failed to discharge the burden to reclassify; accordingly the appellants' classification under Tariff Item 8471 50 00 must be accepted for valuation. Articles Customs - Import - Export - SEZ Wed, 08 Feb 2023 09:55:21 +0530 https://www.taxtmi.com/article/detailed?id=11088