TaxTMI 
TaxTMI 
2022 (10) TMI 1307
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....blet, mobile computers, a mobile computer with integrated handheld UHF RFID reader and touch computers :- S. No. Category of Portable Computer Model Product is with/without SIM 1 Vehicle-Mounted Computer VC80 Without SIM 2 Rugged wearable voice and data mobile computer WT41NO Without SIM 3 Enterprise Tablet ET51 Windows Without SIM 4 ET56 Windows With SIM 5 ET51 Android Without SIM 6 ET56 Android With SIM 7 ET40 Without SIM 8 ET45 With SIM 9 Rugged Tablet L10ax Windows With SIM 10 L10ax Windows Without SIM 11 L10 Android With SIM 12 L10 Android Without SIM 13 L10 Windows With SIM 14 L10 Windows Without SIM 15 Mobile Computers MC2200 Without SIM 16 MC2700 With SIM 17 MC3300x Without SIM 18 MC3300ax Without SIM 19 MC9300 Without SIM 20 TC15 With SIM 21 TC53 Without SIM 22 TC58 With SIM 23 Mobile computer with integrated UHF RFID reader MC3330XR Without SIM 24 Touch Computers TC21 Without SIM 25 TC26 With SIM 26 TC52 Witho....
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....ce using the latest wi-fi technologies such as 802.11 a/b/g/n - Take advantage of high-speed WLAN networks, such as the IEEE 802.11 a/b/g/n/ac/d/h/i/r/k/v2/w/mc2; Wi-Fi^(tm) certified; IPv4, IPv6, 2x2 MU-MIMO - Add additional memory using expandable 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. -It can capture RFID tags up to 19.7 feet/6 m away. Its integrated circular antenna delivers extraordinary reliability, no matter the orientation of the tag. -Product does not have SIM functionality Touch Computers -These devices are adding a new platform and new capabilities to deliver the ultimate in enterprise-class touch computing. -1D and 2D scanning of barcodes. - Take advantage of high-speed WLAN or WWAN networks, such as the 4G HSPA+ worldwide network or the 3.5G EVDO/CDMA network. -Easily implement locating with support for many technologies, including Visible Light Communication (VLC), Bluetooth 5.0 BLE and WiFi, plus Zebra's SmartLens3 and Motion Works solutions. - Easily sync wit....
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....es, text fields, phone numbers, images, signatures and even check boxes etc. The data so received is processed by these to provide the desired output. These machines have storage capability and also store programs which can be changed from job to job. They process data in a 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; These devices automatically capture details pertaining to inventory, invoicing, and real-time delivery and subsequently process the same to perform relevant functions. These functions are performed in a logical sequence, comprising data input, data processing and data output. Further, these portable * computers are freely programmable with various external applications in order to cater to a variety of user needs. iv. Executing, without human intervention, a processing program which requires them to ....
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....portable computers :- Feature Conventional Cell Phone / Smartphone Portable Computer Scanning Can scan only a few codes per hour, using apps. Can scan around 500-1000 codes per hour. Quality and speed are 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 users 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 subheading 85171300 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 30 models of portable computers (para. 1) do not have the cellular calling function and thus do not have the capability to accommodate a cellular network system. The way the proposed imports are built, i....
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....ng on tablet computers is more appropriately applied to the proposed imports. 2.7 Further, Vide Ruling dt. 2.6.2022 the Customs Authority for Advance Ruling (CAAR), Mumbai held that similar portable computers imported from the supplier Honeywell International Inc. by the applicant were classifiable under Tariff entry 84713090. 2.8 In relation to the above-mentioned device, the questions on which advance rulings have been sought are as follows: - 1. Whether portable computers, viz., vehicle mount mobile computer, rugged wearable voice and data mobile computer, enterprise tablet, rugged tablet, mobile computer, mobile computers with integrated handheld UHF RFID reader and touch computer to be imported by the applicant are classifiable under the subheading 84713090? 2. If the answer to the above question is negative, then what would be the correct classification of portable computers, viz., vehicle mount mobile computer, rugged wearable voice and data mobile computer, enterprise tablet, rugged tablet, mobile computer, mobile computers with integrated handheld UHF RFID reader and touch computer under the Tariff of India? 3. The applicant in their CAAR-1....
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....computers, a mobile computer with integrated handheld UHF RFID reader and touch computers. These are portable devices used in enterprise environments to run mobile apps, capture barcodes, take photos and videos, and provide voice and data communications for workers and managers. These devices combine personal computer and scanning functions in a single device that can be outfitted with off-the- shelf or custom software applications that perform everyday tasks, such as monitoring deliveries, tracking assets, and managing inventory. Because they run on familiar operating systems such as Windows/Android, they offer the same functionality as a desktop computer or laptop. These processors are also equipped with a barcode scan engine and act as their own host, which means one can instantly update and edit information as it is captured. The applicant has suggested heading 8471 as an appropriate classification for these devices. GRI 1(General Rules of Interpretation) of Customs Tariff Act, 1975 provides that the classification of goods shall be "determined according to the terms of the headings and any relative section or chapter notes." In the event that the goods cannot be classified sol....
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....ets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. As the devices also have communication capabilities, including cellular connectivity in 12 out of 30 devices, the classification under heading 8517 needs to be examined. Note 3 to section XVI of the tariff stipulates that, "Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function". From the note, it is clear that a composite machine performing various functions is to be classified according to the principal function performed by such a device. In the instant case, these devices combine computing and scanning func....
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.... applications, and whether or not integrating other features such as digital cameras and navigational aid systems". The note clearly states that these devices are telephones for cellular networks designed to perform the functions of ADP machines. However, the devices under consideration are principally not telephones for cellular networks. In fact, 18 out of 30 models do not have the functionality of cellular connectivity, which shows that the SIM is not an integral part of these devices, as these devices are able to perform their primary function with or without the SIM card. These devices do not appear to be convenient for the purpose of telephony as a principal function. As per circular no. 20/2013- Cus, dated 14.05.2013, "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". The manufacturer is advertising these products as mobile computers/ tablet computers. On their website (https://www.zebra.com/ap/en/products/mobile-computers.html and https://www.zebra.com/ap/en/products/tablets.html), th....