https://www.taxtmi.com/caselaws?id=465689 The dominant issue was whether a mixed-use wearable computing device, presented with standard accessories, is classifiable as an automatic data processing machine (ADPM) under CTI 84713090. Applying Chapter Note 6(A) to Chapter 84 and the Explanatory Notes, and relying on CESTAT's interpretation of "freely programmable" as capability to download and install new programmes, the authority found that the device supports installation of applications via its operating system, has adequate RAM/storage, performs user-specified arithmetical computations, and can alter execution through logical decisions without human intervention. As communication/gaming were held auxiliary and not the principal function, the goods were classified under CTI 84713090, with standard accessories classified with the device. en-us Mon, 27 Jan 2025 00:00:00 +0530 Mon, 05 Jan 2026 16:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465689 The dominant issue was whether a mixed-use wearable computing device, presented with standard accessories, is classifiable as an automatic data processing machine (ADPM) under CTI 84713090. Applying Chapter Note 6(A) to Chapter 84 and the Explanatory Notes, and relying on CESTAT's interpretation of "freely programmable" as capability to download and install new programmes, the authority found that the device supports installation of applications via its operating system, has adequate RAM/storage, performs user-specified arithmetical computations, and can alter execution through logical decisions without human intervention. As communication/gaming were held auxiliary and not the principal function, the goods were classified under CTI 84713090, with standard accessories classified with the device. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465689