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    <title>2024 (2) TMI 1647 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Creative Touch 5-series Interactive Flat Panel was held classifiable as an automatic data-processing machine under Heading 8471 and subheading 8471 41 90 because it contained an inbuilt CPU, memory, operating system, touch input, and display output, and supported general computing functions such as file access, internet use, document editing, and application processing. Applying Rule 1 of the General Rules for Interpretation and Chapter Note 6(A) to Chapter 84, the ruling found that the device met the statutory criteria of a freely programmable data-processing machine capable of storing programs and data, performing arithmetical computations, and executing processing programs with logical decision-making.</description>
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      <description>Creative Touch 5-series Interactive Flat Panel was held classifiable as an automatic data-processing machine under Heading 8471 and subheading 8471 41 90 because it contained an inbuilt CPU, memory, operating system, touch input, and display output, and supported general computing functions such as file access, internet use, document editing, and application processing. Applying Rule 1 of the General Rules for Interpretation and Chapter Note 6(A) to Chapter 84, the ruling found that the device met the statutory criteria of a freely programmable data-processing machine capable of storing programs and data, performing arithmetical computations, and executing processing programs with logical decision-making.</description>
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