AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 1310
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....S. No. Panel size Model numbers 1. 65" IFP IFP6532, IFP6532-B, IFP6532-IN, IFP6532-T, IFP6532-2, 1FP6550- 3, IFP6552 2. 75" IFP IFP7532, IFP7532-B, IFP7532-IN, IFP7532-T, IFP7532-2, IFP7550-3, IFP7552 3. 86" IFP IFP8632, IFP8632-B, IFP8632-IN, IFP8632-T, IFP8632-2, IFP8650-3, IFP8652 2. The applicant has submitted that they propose to import 'Creative Touch Interactive Flat Panels' (IFP) (hereinafter referred to as the 'subject item'). The subject item is an all-in-one (AlO) 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 system pre-loaded with Android 9.0 (Oreo) Android Operating System (OS). The applicant is of the view that the subject item is classifiable under customs tariff entry 84718000 or 84714190. They intend to import the said goods from Vietnam through Nhava Sheva port. Accordingly, comments from the jurisdictional Pr. Commissioner of Customs, NS-V, JNCH, Nhava Sheva, Dist. Raigad were invited. However, no response has been receive....
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....characteristics: i. An Integrated System with Central Processing Unit, ii. Mother Board, iii. Graphic Card, iv. Memory (RAM + Storage), v. Graphic Processing Unit, vi. Touch Screen as Virtual Key Board as an input device, and vii. Video Display unit as an output device. 3.2 For legal purposes, classification shall be determined according to the following: ● Terms of the headings; and ● Any relative section or Chapter Notes. In the case of Commissioner of Central Excise, Nagpur v Simplex Mills Co. Ltd. - 2005 (181) ELT 0345(SC) the Hon'ble supreme court has held that: ... classification "shall be determined according to the terms of the headings and any relevant section or Chapter Notes". If neither the heading nor the notes suffice to clarify the scope of a heading, then it must be construed according to the other following provisions contained in the Rules. Rule-I gives primacy to the Section and Chapter Notes along with terms of the headings. They should be first applied. If no clear picture emerges then only can one resort to the subsequent rules. The appellants have r....
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....pheral units, apart from the input or output units, designed to increase the capacity of the system, for instance, by expanding one or more of the functions of the central unit. The subject goods are equipped with hardware and software that allow it to perform, without artificial constraints, general computing tasks, where users are free to add or remove applications of their choice. From the above considerations, it certainly comes out that the conditions of Note 5 (A) to Chapter 84 of Customs Tariff Act, 1975 are fulfilled. Thus, the applicant sums up that in their view point the subject item namely, "Viewsonic Creative Touch Interactive Flat Panels", model numbers specifically mentioned in Table-A, merits classification under the CTH/HSN 84718000. 4. Personal hearing in the matter was held on dtd. 21.09.2022 in the virtual mode. Advocate Shri. K.S. Nara represented the case- CAAR-1 of M/s Audio Distribution House Private Ltd .- through web-based-hearing. He explained the factual matrix- product description, BIS certification of Vietnam based exporter, note 5(A) in the Tariff and one Supreme Court ruling on the issue of general rules of interpretation. He finally requested to ....
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.... Apple Mac and Chrome OS. It has been suggested by applicant that the subject item merits classification under CTH 84718000 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. 6. The issue involved is "whether the impugned goods, namely Viewsonic Creative Touch Interactive Flat Panel', merits classification under CTH 84714190 or under the CTH 84718000". Let me turn to these two sub-headings one by one. 6.1 Heading 8471 reads as: 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. Further the tariff at six-digit level i.e., 8471. 41 reads as -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined. The digital data processing machines of this heading must be capable of fulfilling simultaneously the conditions laid down in Note 6 (A) to this Chapter. That is to say, they must be capable of: (i) Storing the processing program or programs and at lea....
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.... 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 unit forms a "system" when it comprises of at least the central processing unit, an input unit and an output unit (see Subheading Note 2 to this Chapter). The goods under consideration termed as Viewsonic Creative Touch Interactive Flat Panels (IFP), consists 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 comes loaded like a tablet computer system, with a mobile operating system and touch screen display processing circuitry, and can ....