https://www.taxtmi.com/caselaws?id=784020 A stylus pen used with touchscreen devices was treated as an X-Y co-ordinate input device that transmits precise positional data to the system. Applying the General Rules for Interpretation, Chapter 84 notes and the HSN Explanatory Notes, the AAR held that a unit connectable to the CPU and capable of accepting or delivering data in a form usable by the system falls within Note 6(C) to Chapter 84 and is classifiable under heading 8471 as an input or output unit. Note 6(D) exclusions were found inapplicable. The stylus was therefore classifiable under sub-heading 84716090, and the ruling was in favour of the assessee. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784020 A stylus pen used with touchscreen devices was treated as an X-Y co-ordinate input device that transmits precise positional data to the system. Applying the General Rules for Interpretation, Chapter 84 notes and the HSN Explanatory Notes, the AAR held that a unit connectable to the CPU and capable of accepting or delivering data in a form usable by the system falls within Note 6(C) to Chapter 84 and is classifiable under heading 8471 as an input or output unit. Note 6(D) exclusions were found inapplicable. The stylus was therefore classifiable under sub-heading 84716090, and the ruling was in favour of the assessee. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784020