TaxTMI 
TaxTMI 
2022 (12) TMI 951
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....; the user community of the product broadly cover all the users who are in need of Laptop or computer as it adds more value than Laptop and computers.- (a) Intel 10th/11th Generation i5/i7 processor with 16GB memory (expandable to 64GB) (b) Internal storage of 1TB SSD (Expandable to 2TB) Storage (c) WIFI/Bluetooth/USB and HDMI user interfaces (d) 4G/5G compatible LTE Module that enhances its connectivity to the mobile networks. (e) Optimized in-house developed system integration processor controller, a proprietary design (f) Built-in array microphone and wireless microphone modules for user interaction. (g) Integrated high intensity (1200 lumens) LED Optical Projection system with a life of 30000 hours acting as a display. (h) The projected interactive display size is 120-inch diagonal - the biggest for any computer. (i) Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above. (j) Allows to connect with blue tooth keyboard and IR pen to provide input by the users. 3. In view of the above, the applicant has sought advance ruling in respect of classification of their product "Walltop Computer". 3.1 Admissibilit....
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....an be set up in less than an hour to be made fully functional. The product can be tabletop positioned or mounted in the ceiling to provide user flexibility of usage. The overall size of the system is 300mmx 300mmx144mm. It weighs = 3KG's and thermal well managed allowing over 8 hours of continued operation even at elevated temperatures of 45°C. 5. Applicant's Interpretation of Law: 5.1 Based on the above features and the specifications the applicant contends that the impugned product can easily be grouped and classified under the category of Automated Data Processing Machines, falling under tariff heading 8471 41 90. The relevant entries of the classification are as under: 5.2 HSN Classification 8471 4190 Based on the technical details provided above, it is very clear that the device is to be grouped under the main classification:- 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 Under sub classification:- 8471 41 Comprising in the same housing at least a central processing unit and an ....
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....e suite to extend the computing power to an interactive wall so that meetings, classroom teachings can be more vivid and realistic, with the following constituents/specifications.- a. Intel 10th/11th Generation i5/i7 processor system equivalent or higher b. 16GB memory (expandable to 64GB), c. Internal storage of 1TB SSD (Expandable to 2TB) Storage d. WIFI /Bluetooth 4.x /USB 3.x and HDMI user interfaces e. 4G/5G compatible LTE Module enabling connectivity to the mobile networks. f. Optimized in-house developed system integration processor controller. g. Built-in array microphone/d wireless microphone modules for user interaction. h. Integrated 3D LED Optical Projection - 1200 lumens as display projector. i. Life of Projection system is 30000hours acting as a display. j. The projected Interactive display is 120-inch diagonal - big screen. k. Bluetooth keyboard and IR pen to provide interactivity support. l. Projected surface (any wall) acts as interactive environment using IR pens. The applicant, in view of the foregoing, contends that their product i.e. walltop computer "roombr" is an automated data processing machine that comprises in the same housing a c....
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....ta processing machines : 8471 41 -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not connected 8471 41 10 --- Micro Computer 8471 41 20 --- Large or Main frame computer 8471 41 90 --- Other 8471 49 00 -- Presented in the form of systems 8471 50 00 - Processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units 8471 60 - Input or output units, whether or not containing storage units in the same housing : 8471 60 10 ---Combined input or output units --- Printer 8471 60 24 ---- Graphic printer 12. The applicant contends that their product qualifies to be an automatic data processing machine. We proceed to examine the said issue. In this regard we invite reference to Section Note 5 to Section XVI which defines the expression "machine", for the purpose of the chapter notes, to mean any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85. Further Note 5(A) to Chapter 84 defines the expression "automatic data proc....