TaxTMI 
TaxTMI 
2024 (2) TMI 1647
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....lved in the business of import of computer peripherals and other electronic equipments. The applicant is also registered under the Goods Services Tax Act, 2017, bearing registration No.27AAOCA7734L1Z2. The applicant is intending to import "Creative Touch 5-series Interactive Flat Panel (IFP) (Model -$652RK+, 5752RK+, 5862RK)" (herein after referred as 'subject goods'), from China. The subject goods are an All-in-one (AIO) Computer System, function like a large size tablet computer, and has an inbuilt Mother Board, (Quad Core A73) Micro Processor (CPU), Mali G52 Graphics Card, 8GB RAM, and 64 GB SSD Storage. It also has an Embedded Android system pre-loaded with Android 11.0 Android Operating System (OS). The applicant is of the view that the subject goods are classifiable under CTH 8471 4190. 2.1 The applicant is of the bonafide belief that the subject goods are rightly classifiable under 8471 4190. Therefore, the present application is being filed to ascertain the correct classification for the subject goods, under CTH 84714190. 2.2 The classification of "Creative Touch 5-series Interactive Flat Panel (IFP) (Model - 5652RK+, 5752RK+, 5862RK+)" falls under chapter 847....
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....a Tablet computer system, the subject goods also typically come 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 11.0, and Desktop Operating Systems Microsoft Windows, like Apple Mac and Chrome OS. In other words, Optoma Creative Touch 5-Series Interactive Flat Panel (IFP) is an All In One (AIO) Computer System, and functions like a large size tablet computer. 2.6 D. Chapter 8471 of the Customs Tariff Heading deals with the classification of automatic data processing machines and units thereof. The Chapter Note 5 of 8471 is as follows: "5(A) For the purposes of heading 8471, the expression "automatic data-processing machines" means machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user, (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their executi....
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.... that the subject goods are having all the essential features required for it to be classified under the CTH 8471 4190 as an "Automatic Data Processing Unit comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined, other than a microcomputer and a Large or main frame computer". 2.9 The applicant states that in respect of an identical item, this Hon'ble Authority, vide Ruling Nos. CAAR/Mum/ARC/04/2022 dated 02.02.2022, CAAR/Mum/ARC/ 15/2022 dated 03.06.2022 and CAAR/Mum/ARC/03/2023 dated 31.01.2023 has held that the product, 'Creative Touch Interactive Flat Panel (IFP) merits classification under sub heading 8471 4190 of the First Schedule to the Customs Tariff Act. 3. The applicant intends to import the said goods through The Commissioner of Customs, Nhava Sheva-V, JNCH, Tal Uran, Accordingly, comments from the jurisdictional Commissioner of Customs, Nhava Sheva-V were invited vide this office letter dated 08.06.2023. Later reminder letters dated 15.09.2023, 30.11.2023, 11.12.2023 were also forwarded however, no response has been received from the jurisdictional Commissioner. 4. The application was list....
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....te 5(A) (henceforth 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. Chapter 8471 of Customs Tariff Act, 1975 covers, "Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included' Chapter Note 6(A) states that: "For the purposes of heading 8471, the expression "automatic data-processing machines" means machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user, (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program ....
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....nels have a processing program, which make them capable of modifying its execution by logical decision during the processing run, so satisfy condition 6(A)(4) of the chapter notes. From forgoing discussions, it is clear that the subject goods satisfy all the requirements as mandated under Note 6(A) (previously referred to as 5 (A)) to Chapter 84 of the Customs Tariff Act, 1975. Accordingly, the subject goods are classifiable under CTH 8471 as ADP. 5.4 Note 6(B) to chapter 84 states Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Note 6(C) to chapter 84 specifies the conditions for a unit to be classified as being part of an automatic data processing system. Note 6(D) to chapter 84 lists certain separately presented products that are to be excluded from heading 8471, even if they can be classified as part of an ADP system. Note 6(E) to chapter 84 mentions that a machine incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or failing that, in resi....