2022 (12) TMI 951

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... following features and specifications; 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....11 to provide seamless integration to the applications like OFFICE 365, pre-defined educational content and customised presentations as the need be. The device just needs a stable power input and can 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for optional sound performance, (vi) multiple interface connections, (vii) fast and powerful operating system and (viii) platform to integrate collaboration apps. The applicant also claims that the impugned product is with supporting collaborative software 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ERS, 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 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....