2024 (2) TMI 1645

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..... 0308065697,. The applicant is also registered under the Goods Services Tax Act, 2017, bearing registration No.27AAQFM1783Q1ZB. The applicant is intending to import View Sonic Brand "Interactive Flat Panel (IFP)- Automatic Data Processing Machine (Models - IFP 6533, IFP 6550-5, IFP 6532-2V, IFP9850-4, IFP105S )" (herein after referred as 'subject goods'), from China. The subject good function as an all-in-one (AIO) computer system, akin to a large-sized tablet computer. It features a TFT LCD Module with D- LED backlit technology complemented by a user-friendly touchscreen interface. The subject item is an all-in-one (AIO) computer system with touchscreen interface for input commands. The hardware specifications include an inbuilt Motherboard with a choice of either Quad Core ARM Cortex (A53/A55/A73) or Octa Core Micro Processor (CPU), Graphics Card, 2/4GB DDR4 RAM, and 16/32 GB SSD storage and other essential characteristics for Automatic Data Processing Machines. The device incorporates an embedded Android system pre-loaded with either Android 9 or 11 Operating Systems (OS). 2.1 The applicant is of the bonafide belief that the subject goods are rightly classifiable und....

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....orarily 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 processing machines may comprise in the same housing, the central processing unit, an input unit (e.g., a keyboard or a scanner) and an output unit (e.g., a visual display unit), or may consist of a number of interconnected separate units. In the latter case, the units form a "system" when it comprises at least the central processing unit; an input unit and an output unit (see Subheading Note 1 to this Chapter). Since the subject goods i.e. are ADP Machine i.e. "Interactive Flat Panel (IFP) - Automatic Data Processing Machine" with all the contents as stipulated under Note 5A of Chapter 84 of Customs Tariff, applicant is of the opinion that the said goods, "Interactive Flat Panel (IFP) - Automatic Data Processing Machine namely, Models- IFP 6533, IFP 6550-5, IFP 6532-2V, IFP9....

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....y described as an ADP machine, consisting integrated system with Central Processing Unit, Mother Board, Graphic Card, Memory (RAM + Storage), Touch Screen as Virtual Key Board as an input device and Video Display Unit as an output device, all in one place, inside the display's body. The subject goods typically come loaded like a Tablet computer system, with a mobile operating system and touch screen display processing circuitry, and has two classes of Operating Systems, i.e., Mobile Operating System like Android 9.0 (Oreo), and Desktop Operating Systems Microsoft Windows, like Apple Mac and Chrome OS. It has been suggested by the applicant that the subject goods merits classification under sub heading 84714190, as it satisfies all the requirements as mandated under Note 5(A) (later on referred as 6 (A) to Chapter 84 of Customs Tariff Act, 1975 5.2 Rule 1 of the General Rules of Interpretation (GRI) lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. The relevant CTHs and chapter notes ar....

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....ent processing run. Digital data processing machines may comprise in the same housing, the central processing unit, an input unit (e.g., a keyboard or a scanner) and an output unit (e.g., a visual display unit), or may consist of a number of interconnected separate units. In the latter case, the units form a "system" when it comprises at least the central processing unit, an input unit and an output unit (Subheading Note 2 to this Chapter). The goods under consideration termed as 'View Sonic Brand "Interactive Flat Panel (IFP)' consists of an integrated system with Central Processing Unit, Mother Board, Graphic Card, Memory (RAM + Storage), Touch Screen as Virtual Key Board as an input device and Video Display Unit as an output device, all in one place, inside the display's body. The subject item typically come loaded like a Tablet computer with Android 9.0 or 11 Operating Systems (OS) It is observed that the subject item satisfies all the requirements as mandated under Note 6(A) (referred as 5 (A) by applicant) to Chapter 84 of Customs Tariff Act, 1975. 5.4 The impugned goods, as seen in para 5.3 above, appears to be able to satisfy the requirements of an ADP machin....