https://www.taxtmi.com/caselaws?id=784137 Mobile computers, tablet computers and vehicle-mounted computers were treated as portable automatic data-processing machines under CTI 84713090 because they satisfied Note 6(A) to Chapter 84: they had storage, programmability, arithmetic processing capability and could execute programs without human intervention. Their barcode scanning, data capture and enterprise software functions showed they were independent ADP machines, so Notes 6(C), 6(D) and 6(E) did not alter classification. Ancillary communication or SIM-enabled features did not make them smartphones, as their dominant character remained rugged enterprise data-processing equipment. 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 Mobile computers, tablet computers and vehicle-mounted computers were treated as portable automatic data-processing machines under CTI 84713090 because they satisfied Note 6(A) to Chapter 84: they had storage, programmability, arithmetic processing capability and could execute programs without human intervention. Their barcode scanning, data capture and enterprise software functions showed they were independent ADP machines, so Notes 6(C), 6(D) and 6(E) did not alter classification. Ancillary communication or SIM-enabled features did not make them smartphones, as their dominant character remained rugged enterprise data-processing equipment. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784137