https://www.taxtmi.com/caselaws?id=784089 Tariff classification of the MIKO-3 product turned on whether its essential character and functional attributes placed it under Heading 8471 as automatic data processing equipment, or under Heading 9503 as an electronic toy. The Tribunal noted that the revenue had not discharged the burden of proving re-classification, and that packaging, age-marking, and conjecture could not override technical material, scientific opinions, and regulatory certificates on record. Applying the product's essential character and the relevant tariff notes, it upheld the declared classification under Heading 84714190 and rejected treatment as a toy, with the consequential demand, confiscation, redemption fine, and penalties set aside. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784089 Tariff classification of the MIKO-3 product turned on whether its essential character and functional attributes placed it under Heading 8471 as automatic data processing equipment, or under Heading 9503 as an electronic toy. The Tribunal noted that the revenue had not discharged the burden of proving re-classification, and that packaging, age-marking, and conjecture could not override technical material, scientific opinions, and regulatory certificates on record. Applying the product's essential character and the relevant tariff notes, it upheld the declared classification under Heading 84714190 and rejected treatment as a toy, with the consequential demand, confiscation, redemption fine, and penalties set aside. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784089