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    <title>2023 (10) TMI 74 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI</title>
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    <description>The Authority ruled that the portable computers, including Barcode Mobile Computers, RFID Mobile Computers, and Tablet Mobile Computers, are classifiable under Customs Tariff Heading 8471, specifically under sub-heading 8471 30 90. Despite having connectivity capabilities, their principal function of data processing led to this classification, distinguishing them from communication devices.</description>
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      <description>The Authority ruled that the portable computers, including Barcode Mobile Computers, RFID Mobile Computers, and Tablet Mobile Computers, are classifiable under Customs Tariff Heading 8471, specifically under sub-heading 8471 30 90. Despite having connectivity capabilities, their principal function of data processing led to this classification, distinguishing them from communication devices.</description>
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