TaxTMI 
TaxTMI 
Regarding Classification of the machines commercially referred to as "Tablet Computers"
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....13 To All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE All Directors General of CBEC All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals) Sir / Madam, Subject: Classification of the machines commercially referred to as "Tablet Computers" - regarding. Doubts have been raised regarding classification of product....
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....hine" means machine capable of : (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them t....
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.... conduct video or VoIP ("Voice over Internet Protocol") communications, etc. In addition, it can also be connected to a cellular network to make voice calls. 4. It is seen that "Tablet Computers" can be programmed in a variety of ways thereby qualifying as machines capable of being freely programmed in accordance with the requirements of the user, as required by Note 5 (A) (ii) to Chapter 84. I....
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....ng voice calls. The tablet computers are not intended to be a substitute for a mobile phone to make voice calls, but, according to its main technical features is designed as a substitute for laptops. The difference between a "Smartphone" and a "Tablet Computer", is not based on whether the product has a voice calling function or not, but on the principal features that a producer has intended for t....