https://www.taxtmi.com/caselaws?id=785147 Portable computers designed for enterprise data processing, barcode scanning and rugged field use were classified as portable digital automatic data processing machines under Tariff Item 84713090. Applying Rule 1, Heading 8471, Section Note 3 of Section XVI and Chapter Note 6 to Chapter 84, the authority found that their processor, touchscreen, display and ability to store, be freely programmed and execute user-specified programmes gave them the essential character of ADP machines. Communication functions such as SIM, Wi Fi and Bluetooth were treated as ancillary and did not shift the goods to Heading 8517. The devices were therefore classifiable under Tariff Item 84713090 and not under Heading 8517. en-us Thu, 16 Oct 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785147 Portable computers designed for enterprise data processing, barcode scanning and rugged field use were classified as portable digital automatic data processing machines under Tariff Item 84713090. Applying Rule 1, Heading 8471, Section Note 3 of Section XVI and Chapter Note 6 to Chapter 84, the authority found that their processor, touchscreen, display and ability to store, be freely programmed and execute user-specified programmes gave them the essential character of ADP machines. Communication functions such as SIM, Wi Fi and Bluetooth were treated as ancillary and did not shift the goods to Heading 8517. The devices were therefore classifiable under Tariff Item 84713090 and not under Heading 8517. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785147