TaxTMI 
TaxTMI 
2004 (10) TMI 111
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....e ruling has been sought by the applicant, is in respect of classification of Bloomberg Keyboard under Customs Tariff Act, 1975. 2. In the statement of the relevant facts having bearing on the question on which the advance ruling is required, the applicant has stated that they are engaged in the business of providing on-line financial information. For this purpose, they provide computer hardware facilities. In this regard the applicant is proposing to import keyboards used for personal computers. According to the applicant, the keyboard is having additional features to cater to the needs of the applicant. It also has an audio system consisting of speakers and a microphone for use with multimedia applications and to conduct telephon....
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....n general are classified according to the principal function of the machine. It has been further contended by the applicant that based on the appearance of the product and the details contained in the features list for the product, there can be little doubt that the principal function of the article is as a personal computer keyboard. 3. The applicant has also drawn our attention to the "Bloomberg Keyboard Technical Information" leaflet as well as to the 'Installation and Reference Guide, as on 28th September, 2004 in further support of their view. They also furnished a copy of the communication dated 13-1-2004 apparently from H.M. Customs and Excise, International Trade Operations, Essex, U.K. addressed to M/s. Bloomberg LP, London givi....
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....tandard Windows applications. (ii) The keyboard is equipped with keys that have been specifically designed for use with the Bloomberg Professional service. (iii) The keyboard has integrated VoIP (Voice over Internet Protocol) hardware that supports voice communication over the Bloomberg network. (iv) The keyboard contains high quality stereo speakers and a directional microphone that support Windows multimedia audio and Bloomberg. VoIP." 6. In the pictoral depiction of the " keyboard overhead" as given in the leaflet titled "The Bloomberg Keyboard - Technical Information", also submitted by the applicant, various functional keys and other features have been clearl....
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....people to use the internet as the transmission medium for telephone calls. It is an additional facility provided to the user of the Internet. 7. Turning now to the classification issue, we find that ''keyboard" is specifically covered by the sub-heading 8471 60 40 of the Schedule under the sub-heading 8471 60 which reads as "Input or output units, whether or not containing storage units in the same housing", which in turn falls under the main Tariff Heading 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." 8. The short point which thus arises for our conside....