https://www.taxtmi.com/caselaws?id=308373 Handheld enterprise mobile computers were held classifiable as automatic data processing machines under heading 8471, sub-heading 8471 30 90, because they satisfied Note 5(A) to Chapter 84 by storing programs and data, being freely programmable, performing user-specified computations, and executing processing without human intervention. Applying Note 3 to Section XVI, the principal function test favoured their scanning and data-processing role, while any communication capability was ancillary. Cellular connectivity in some models did not change their essential character, and the devices were distinguished from smartphones because telephony was not their main design purpose. They were therefore not classifiable under heading 8517. en-us Wed, 19 Oct 2022 00:00:00 +0530 Tue, 20 Jun 2023 21:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308373 Handheld enterprise mobile computers were held classifiable as automatic data processing machines under heading 8471, sub-heading 8471 30 90, because they satisfied Note 5(A) to Chapter 84 by storing programs and data, being freely programmable, performing user-specified computations, and executing processing without human intervention. Applying Note 3 to Section XVI, the principal function test favoured their scanning and data-processing role, while any communication capability was ancillary. Cellular connectivity in some models did not change their essential character, and the devices were distinguished from smartphones because telephony was not their main design purpose. They were therefore not classifiable under heading 8517. Case-Laws Customs Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308373