https://www.taxtmi.com/caselaws?id=783476 The authority examined handheld mobile/portable computers used in warehousing, logistics and inventory operations and held that they are independent automatic data processing (ADP) machines, not mere components of ADP systems and not smartphones. Based on their technical specifications, the devices satisfy all criteria in Note 6(A) to Chapter 84: they possess adequate hardware (CPU, RAM, storage), run freely programmable operating systems (Windows/Android), execute user-defined programs, perform arithmetical computations, and autonomously modify execution during processing. Note 6(C), 6(D) and 6(E) were found inapplicable. Accordingly, the products were classified as portable ADP machines under CTH 8471, specifically under CTI 8471 30 90 of the First Schedule to the Customs Tariff Act, 1975. en-us Thu, 16 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 10:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783476 The authority examined handheld mobile/portable computers used in warehousing, logistics and inventory operations and held that they are independent automatic data processing (ADP) machines, not mere components of ADP systems and not smartphones. Based on their technical specifications, the devices satisfy all criteria in Note 6(A) to Chapter 84: they possess adequate hardware (CPU, RAM, storage), run freely programmable operating systems (Windows/Android), execute user-defined programs, perform arithmetical computations, and autonomously modify execution during processing. Note 6(C), 6(D) and 6(E) were found inapplicable. Accordingly, the products were classified as portable ADP machines under CTH 8471, specifically under CTI 8471 30 90 of the First Schedule to the Customs Tariff Act, 1975. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783476