TaxTMI 
TaxTMI 
2019 (4) TMI 1094
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.... revenue was not in agreement with the classification made in the Bill of Entry by making the query they were asked to explain the functioning of goods and how the same has been classified under 84715000. 2.3 After taking information provided by the appellant, product catalogue etc., department was of the view that imported goods were more appropriately classifiable under heading 84713010 and informed the appellants. 2.4 After taking into account the submissions made by the part vide their letter dated 10.12.2010 and during personal hearing on 10.12.2010, the issue of classification was adjudicated by the Assistant Commissioner as per his order referred in para 1, supra. 2.5 Aggrieved by the order of Assistant Commissioner, appellants filed the appeal before Commissioner (Appeal). Commissioner (Appeal) upheld the order of Assistant Commissioner and dismissed the appeal filed by the party as per his order referred in para 1, supra. 2.6 Aggrieved appellants have filed this appeal before CESTAT. 3.1 Appellants have in their appeal assailed the order of Commissioner (Appeal) stating- A. The finding of the adjudicating authority that the product contains a keyboa....
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....e Any peripheral that assists you in getting data into a computer, such a s a key board, mouse, trackball, voice recognition system, graphic tablet, or modem." c. Page 395, "peripheral A device, such as a printer or disk drive, connected to and controlled by a computer but external to the computer's central processing unit." d. Page 407, "portable computer A computer with a screen and keyboard built in designed to be transported easily from one location to another." e. Page 289, "Laptop Computer A small portable computer that's light and small enough to hold on your lap. Small laptop computers, which weigh less than 6 pounds and can fix in a brief case, are called notebook computers. The smallest portable computers, weighing about 5 pounds are called subnotebook computers." f. Page 263, "notebook computer A portable computer that typically weighs less than 7 pounds and measures about 8"X11"X1 ½" inches easily fitting inside a briefcase. Notebook computers, unlike subnotebook computers, usually include a floppy disk drive." v. As per The Hutchinson "Dictionary of Computing, Multimedia and The Internet"", page 41, "Keyboard an input....
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....it to be classified under heading 847130 and hence submitted that order of lower authorities classifying the imported goods under the said heading cannot be faulted with. 5.1 We have considered the submissions made in the Appeal and during the course of arguments. 5.2 The competing entries in which revenue has classified the imported goods and in which appellants had claimed the classification at the relevant time read as follows 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included 8471 30 - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: 8471 30 10 --- Personal computer 8471 30 90 --- Other - Other automatic data processing machines : 8471 41 -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined : 8471 41 10 --- Micro computer 8471 41 20 --- Large or ma....
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....sical keyboard but only require a keyboard as input device. Even the presence of onscreen keyboard is enough to fulfill the requirements of said heading. 5.6 Next issue for consideration is whether the item imported is portable or not. Appellants have contended that the item imported is not portable and hence the same cannot be classified under heading 847130. Assistant Commissioner has in his order para 9 observed as follows: "9. I find that goods are automatic data processing machine with CPU display and keyboard. They weigh 2.44 kg approximately. The weight of any goods is an important deciding factor for portability. The oxford dictionary defines portable as "that can be easily carried and not permanently fixed in a place." I observe that the size 47.6 cm * 36.5 cm is not a limiting factor for portability. The absence of in-built rechargeable battery does not make it non-portable. The goods have integrated CPU and VDU with touch-screen and has compact design. It can be carried by the user from one place to another. Hence the importer's contention that the imported goods cannot be treated as portable because it is not foldable and has no in-built rechargeable battery....
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....desktop computers and are smaller in size. • Compared to a desktop computer, the power consumed is less in case of portable computer and can help in power and cost savings. • Compared to desktop computers, immediacy is more pronounced in the case of portable computers." 5.8 In view of discussions as above we hold that the imported goods are definitely in category of portable computers. We do not find any support to the contentions raised by the appellant from the technical literature put forth by them. Nowhere in the technical literature relied upon by the appellant it is stated that keyboard has to be physical only. With the evolution of technology and advent of touch screen monitors, on screen keyboards have become quite popular. Even in the touch screen mobile phones, we have only onscreen keyboard replacing the conventional keyboards. Neither in the entire literature referred to by the appellants it is brought out that the portable computers are only limited to laptops and notebooks. Hence we reject the contentions raised by the appellant in this respect either in their appeal memo and during arguments. 5.9 Since the imported goods satisfy all th....