TaxTMI 
TaxTMI 
2023 (10) TMI 74
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.... Device Category Mobile Computer Models Wireless Connectivity Options Does Product have Cellular calling function 1 Barcode Mobile Computers Newland NLS-MT37H Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 2 Newland NLS-N7 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 3 Newland NLS-N7L Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 4 Newland NLS-MT65 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 5 Newland NLS-MT67 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 6 Newland NLS-MT90 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 7 Newland NLS-MT95 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 8 Newland NLS-NFT10 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 9 Speedata SD55 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 10 Specdata SD60 Device with SIM Card & Wi-Fi YES Wi-Fi Only Device NO 11 Newland NLS-WD1 Wearable Watch Device with SIM Card & Wi-Fi YES Wi-Fi Only Device ....
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....card slots - Accurately pinpoint the locations of employees, assets, and businesses with optional GPS capabilities - Easily sync with modems, printers, and headsets using Bluetooth wireless connectivity - Always stay connected via phone using integrated cellular service (for some models which accommodate sims) RFID Mobile Computer (have RFID reader) These devices are adding the new capabilities wi (sic) integrated UHF/RAIN RFID readers. - 1D and 2D scanning of barcodes. - Securely access programs or databases stored in the cloud or office using the latest Wi-Fi technologies. - Take advantage of high-speed WLAN networks. - Add additional memory using expandable card slots. - Accurately pinpoint the locations of employee, assets, and businesses with optional GPS capabilities. - Easily sync with ring scanners, printers, and headset using Bluetooth wireless connectivity. - It can capture RFID tags up to....
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....the inputs in form of barcodes, text fields, phone numbers, images, signatures and even check boxes etc. The data so received is processed by the Portable Computers to provide the desired output. These machines have storage capability and can store programs which can be changed from job to job. They process data in coded form. ii. Being freely programmed in accordance with the requirements of the user; The devices come configurable with off-the shelf, end-user applications allowing the programming of the various functions in accordance with the needs of the user. Different apps can be installed and accordingly the products are freely programmable. iii. Performing arithmetical computations specified by the user; and These devices automatically capture details pertaining to inventory, invoicing, real time delivery and subsequently process the same to perform relevant functions. These functions are performed with programming set in tune as basic logical sequence, comprising of data input, data processing and data output. Further, these Portable Computers are freely programmable with various external applications in order to cater to variety of user needs. iv.&....
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....nd 30 bar codes per second. Quality is much better than conventional phone scanning. Ruggedness Not rugged. Can break on fall Extremely rugged. Designed to withstand huge falls and rough handling. Data edit Not available Can edit codes and scan partial codes. This is useful for specific industrial uses, and user need not spend time scanning whole codes and can get specific inputs instantly Security Has conventional security features which are not too good Has exceptional Enterprise Level security features The applicant contends that the products in question are not classifiable as smartphones under sub-heading 8517 13 00 as the proposed imports are essentially ADP machines which have an additional feature of cellular connectivity. It is also to be noted that 18 out of the 36 models of portable computers (Para 1) do not have the cellular connectivity, identical models are available both with and without cellular connectivity options. Thus showing that SIM is not an integral part of theses device. The way the proposed imports are built, it is evident that it is meant for rugged use and is not sleek or delicate like smartphones available in a similar pric....
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....ave been a standard feature and not an optional feature). (c) These devices are portable alternatives to laptops and computers and are marketed as more easily portable forms of laptops/computers. (d) These products are not marketed as a replacement to a conventional device like cellular phones or smart phone or any other such communications devices. 2.6 The applicant has contested the decision of the 68th Session of the World Customs Organization in respect of the classification of RFID readers/bar scanners having inter alia SIM capability as classifiable under Heading 8517. They have stated that the opinions of WCO are not applicable to the products proposed to be imported for the following reasons : (a) Unlike the ruling on tablet computers, which has been expressly accepted by CBI & C, no similar circular has been issued accepting and adopting the above ruling. (b) The proposed imports are portable computers and not merely RFID readers. (c) The ruling on tablet computers is more appropriately applied to the proposed imports. (d) Heading 84.71 has not at all been consider....
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....23 (383) E.L.T. 581 (A.A.R. - Cus. - Mum.) = (2022) 1 Centax 61 (A.A.R. - Cus. - Mum.)], M/s. Brightpoint India Pvt. Ltd. and M/s. Rashi Peripherals Pvt. Ltd. [2023 (383) E.L.T. 355 (A.A.R. - Cus. - Mum.) = (2023) 2 Centax 274 (A.A.R. - Cus. - Mum.)] in support of their claim to the classification. Further, they proceeded to explain the features of RFID reader computer tablet in detail emphasising on the fact that it performs more functions than a product that is a mere RFID reader and stated that the product merits classification under CTH 8471 30 90. They finally requested to issue the ruling in their favour. 5. I have considered all the materials placed before me in respect of the subject devices. I have also gone through the submissions made by the applicant during the personal hearing. No reply has been received from the jurisdictional Customs Commissionerate. Therefore, I proceed to pronounce the rulings on the basis of information available on record. The issue before me is to decide the correct classification of Barcode Mobile Computers, RFID Mobile Computer and Tablet Mobile Computer. These are handheld/wearable/vehicle mountable portable devices used in enterprise....
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....2 earlier, appear to be able to satisfy the requirements of an ADP machine. Note 6(C) to Chapter 84 specifies the conditions for a unit to be classified as being part of an automatic data processing system. 6(C) Subject to paragraphs (D) and (C), a unit is to be regarded as being part of an automatic data processing system if It meets all of the following conditions : (i) it is of a kind solely or principally used in an automatic data processing system; (ii) it is connectable to the central processing unit either directly or through one or more other units; and (iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 8471. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471. However, from the working and features of the impugned devices, it appears that these are not the units of ADP machines, but ADP machines themselves. Note 6(D) to Chapter 84....
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....ons that could be seen on any computer, such as desktop or laptop computers. In Circular No. 20/2013-Cus., dated 14-5-2013, clarification has been given by the Central Board of Excise and Customs (CBE&C) regarding the classification of "tablet computers" under Heading 8471 stating that, "... The mobile phone calling function could be provided by the products only as a supplementary function because it could not be activated without running an operating system of the devices.... These devices are not intended to be a substitute for a mobile phone to make voice calls, but, according to its main technical features is designed as a substitute for laptops. The difference between a "smartphone" and "tablet computer", is not based on whether the product has a voice calling function or not, but on the principal features that a producer has intended for the device when designing and developing it". Thus, as per the said circular, tablet computers are classifiable under Heading 8471 and not under Heading 8517 despite the fact that the product is having cellular connection functionality, considering its principal function as automatic data processing. Similarly, in this case, the principal....