https://www.taxtmi.com/caselaws?id=465819 Portable computers with and without SIM capability were classified under heading 8471 because they satisfied Note 6(A) to Chapter 84 as automatic data processing machines: they stored programmes and data, were freely programmable, performed user-specified computations, and executed processing without human intervention. Notes 6(C), 6(D) and 6(E) did not apply, as the goods were ADP machines used principally for data capture, processing, inventory management and enterprise functions. Their cellular or voice capability was merely ancillary, and design features such as barcode scanning and rugged enterprise use showed that telephony was not their principal function. The goods were therefore classified under heading 8471, not heading 8517. en-us Mon, 10 Oct 2022 00:00:00 +0530 Sat, 10 Jan 2026 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465819 Portable computers with and without SIM capability were classified under heading 8471 because they satisfied Note 6(A) to Chapter 84 as automatic data processing machines: they stored programmes and data, were freely programmable, performed user-specified computations, and executed processing without human intervention. Notes 6(C), 6(D) and 6(E) did not apply, as the goods were ADP machines used principally for data capture, processing, inventory management and enterprise functions. Their cellular or voice capability was merely ancillary, and design features such as barcode scanning and rugged enterprise use showed that telephony was not their principal function. The goods were therefore classified under heading 8471, not heading 8517. Case-Laws Customs Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465819