TaxTMI 
TaxTMI 
2022 (2) TMI 1373
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....long with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the 'Act'). The applicant is seeking advance ruling on the classification of Creative Touchy-series Interactive Flat Panel (IFP) (Model - 5652RK, 5752 RK &5852RK) which they intend to import. 2. The applicant indicated that they propose to import Creative Touch 5-series Interactive Flat Panel (IFP) (hereinafter referred to as the 'subject item'). The subject item is an All-in-one (AIO) computer system, functions like a large size tablet computer, and has an inbuilt Mother Board, MT9950 (Quad Core A73) Micro Processor (CPU), Quad- core Mali G52 Graphics Card, 4GB RAM and 32 GB SSD storage. It also has an embedded Android....
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....timized user interface. Apart from Android OS, this panel is capable of functioning on Microsoft Windows 10 OS, if an optional OPS SLOT-IN PC MODULE is added in the system. The subject item has two variants in this Optional Module (a) OPS2-15, which consists of Quad-core Intel Core i5 8250U Micro Processor (CPU), 8 GB DDR4 RAM, Intel UHD Graphics 620 Graphics Card and 128GB SSD; and (b) OPS2-17, which consists of Quad-core Intel Core i7 8550U Micro Processor (CPU), 8 GB DDR4 RAM, Intel UHD Graphics 620 Graphics Card and 256GB SSD. In addition, the panel provides enhanced protection via programmable PIN code and USB port disable function, thereby ensuring that the Optoma 5-series IFP is safe and secure for any environment. As per Webopedia, ....
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....s described as an ADP machine consisting of an integrated system with Central Processing Unit, Mother Board, Graphic Card, Memory (RAM + Storage), graphic processing unit, touch screen as virtual key board as an input device and video display unit as an output device, all in one place, within the display's body. The subject item typically come loaded like a tablet computer system, with a mobile operating system and touch screen display processing circuitry, and can be used with either of the operating systems, i.e., mobile operating system like Android 9.0 (Oreo) and/or desktop operating systems like Microsoft Windows, Apple Mac and Chrome OS. It has been suggested that the subject item merits classification under sub heading 84714190 a....
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....ruling has been sought. I have gone through the written submissions as well as the points made during personal hearing. In absence of comments on this subject from the jurisdictional authority on the impugned subject item, I proceed to pronounce ruling on the issue on the basis of information available on record. The subject item for which advance ruling has been sought, its characteristics, functionality and utility etc. are broadly discussed in the aforementioned paras. The issue involved is whether the impugned goods, 'namely Creative Touch 5-series Interactive Flat Panel' can be considered as ADP machines. Heading 8471: AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF: MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING ....
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....o be arrangements for manual input by means of keyboards or the input may be furnished directly by certain instruments (e.g., measuring instruments). The input data are converted by the input units into signals which can be used by the machine, and stored in the storage units. Part of the data and program or programs may be temporarily stored in auxiliary storage units such as those using magnetic discs, magnetic tapes, etc. But these machines must have a main storage capability which is directly accessible for the execution of a particular program and which has a capacity at least sufficient to store those parts of the processing and translating programs and the data immediately necessary for the current processing run. Digital data proces....