TaxTMI 
TaxTMI 
2017 (3) TMI 1432
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....artment took the view that the goods are classifiable as Customs Tariff Item (CTI) 8471 30 10 as a personal computer. Though the appellant did not agree to the classification adopted by the Department, they paid the applicable Customs duties at the higher rate under protest. In the speaking Order passed by the Original Authority dated 25.03.2014, the classification of the impugned goods was confirmed under CTI 8471 30 10. When this order was challenged before Commissioner (Appeals), he vide the Impugned order dated 21.3.2016 upheld the decision and confirmed the higher rate of duty paid on the same. Aggreived by the Impugned order the present appeal has been filed. 2. With the above background, we heard Ms. Disha Jain and Sh. S. Vasudevan,....
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....nsel for the appellant submitted copies of the relevant export invoices issued by the exporter. They have pointed out that the country of export is Singapore and the goods have been classified under 8517 12 90, telephones as not computers under 8471. 5. The submissions of the Revenue in support of the Impugned order are as follows: a) The Appellant has referred its product as a full featured tablet that offers voice calling facility; and advertised the same as more than a tablet, smarter than a phone. b) From a reading of CBEC Circular No. 20/2013 it is clear that tablet computers are to be classified under CTH 8471 by application of Rule 1 of GRI (Note 3 to Section XVI and Note 5A to Chapter 84) and Rule 6. (c) The appellant is not kn....
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....eless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 - Telephone sets, including telephones for cellular networks or for other wireless networks: 8517 12 --- Telephones for cellular networks or for other wireless networks: 8517 12 10 --- Push button type 8517 12 90 --- Other 7. The appellant has described its product in the literature as a full feature tablet that offers voice calling facility. It is advertised as "more than a tablet, smarter than a Phone". From the technical specificati....
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.... that machine which performs the principal function." Here, we have a machine which performs the alternative functions of Automatic Data Processing Machine as well as cellular telephone which function is considered as a principal function will be depending upon the user. 10. The classification under 847 is only if the machines are capable of the following "Chapter note 5(A) to Chapter 84 (A) For the purposes of heading 8471, the expression "automatic data processing machine" 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 arithme....
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....e World Customs Organizations based on the whose recommendation; the Harmonized systems Nomenclature (HSN) has been adopted all over the world for classification of goods by customs. These guidelines are reproduced below. Tablet computer designed to be primarily Operated by using its touch screen, Featuring Wi-Fi network, mobile network And Bluetooth connectivity The machine has the following main characteristics: Dimensions...... 190 x 120 x 12 mm Weight.............0.4 Kg 8471.30 84.71 and 85.17 GIRs 1 (Note 3 to Section XVI And Note 5(A) to Chapter 84) and 6 The above WCO guidelines suggest classification of tablet as an Automatic Data Processing Machine under 8471 in cases where the machine has dimensions mentioned as above. B....