https://www.taxtmi.com/caselaws?id=784137 The dominant issue was whether certain mobile computers, tablet computers and vehicle-mounted computers were classifiable as portable automatic data processing machines under CTH/CTI 84713090 or under another heading such as 8517. Applying Chapter Note 6(A) to Chapter 84, the authority found the devices had adequate hardware and freely programmable software, could store and execute programs, perform arithmetical computations, and modify program execution based on logical decisions without human intervention, thereby meeting the definition of an ADPM. Although some models had scanning and communication functions, these were treated as auxiliary, with automatic data processing remaining the principal function, consistent with CBIC Circular No. 20/2013-Cus. The goods were held classifiable under CTH 8471, specifically CTI 84713090. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 29 Dec 2025 12:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784137 The dominant issue was whether certain mobile computers, tablet computers and vehicle-mounted computers were classifiable as portable automatic data processing machines under CTH/CTI 84713090 or under another heading such as 8517. Applying Chapter Note 6(A) to Chapter 84, the authority found the devices had adequate hardware and freely programmable software, could store and execute programs, perform arithmetical computations, and modify program execution based on logical decisions without human intervention, thereby meeting the definition of an ADPM. Although some models had scanning and communication functions, these were treated as auxiliary, with automatic data processing remaining the principal function, consistent with CBIC Circular No. 20/2013-Cus. The goods were held classifiable under CTH 8471, specifically CTI 84713090. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784137