https://www.taxtmi.com/caselaws?id=784207 Imported barcode mobile computers, RFID mobile computers and tablet mobile computers were classified under Heading 8471 as portable digital automatic data processing machines because they were rugged, portable, freely programmable, and capable of storing, executing and processing data through a CPU, display and keyboard or touchscreen. Their principal use was enterprise data processing, including scanning, RFID reading, inventory control and logistics tracking. Chapter Note 6(A) to Chapter 84 was satisfied, Chapter Note 6(C) did not apply because the goods were themselves ADP machines, and auxiliary SIM or wireless features did not make them communication apparatus. Classification under Heading 8517 was therefore rejected. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 29 Dec 2025 14:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784207 Imported barcode mobile computers, RFID mobile computers and tablet mobile computers were classified under Heading 8471 as portable digital automatic data processing machines because they were rugged, portable, freely programmable, and capable of storing, executing and processing data through a CPU, display and keyboard or touchscreen. Their principal use was enterprise data processing, including scanning, RFID reading, inventory control and logistics tracking. Chapter Note 6(A) to Chapter 84 was satisfied, Chapter Note 6(C) did not apply because the goods were themselves ADP machines, and auxiliary SIM or wireless features did not make them communication apparatus. Classification under Heading 8517 was therefore rejected. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784207