9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 1307 - AAR - CustomsClassification of goods proposed to be imported - Optoma Creative Touch 3-series Interactive Flat Panel (IFP) - to be classified under sub-heading 84714190 or not - HELD THAT - In order to merit classification under heading 8471 it is clear that subject goods need to satisfy the requirements of note 6(A) to chapter 84. Therefore there is a need to examine whether the features and specifications of the subject goods under consideration meet the criteria as laid down in the relevant chapter note. From the product details submitted it appears that these goods come configurable with off-the-shelf end-user applications allowing the programming of the various functions in accordance with the needs of the user. As per the product details available on the website these devices have pre-installed apps including Office Suite which allows users to open and edit all Microsoft Office documents. Applications available include GoToMeeting Firefox Evernote and many more. Therefore the goods satisfy condition as per 6(A)(2). Creative Touch 3-Series Interactive Flat Panels perform the arithmetical computations specified by the user which satisfy condition 6(A)(3) of the chapter notes. As the machines under consideration do not have a keyboard they appear to be classifiable as other ADP machines under 2nd one-dash sub-heading. Sub-heading 847141 covers other ADP machines; comprising in the same housing at least a central processing unit and an input and output unit whether or not combined. For the machines under consideration the LED screen satisfies the requirement for output and the touchscreen satisfies the requirement for input apart from the CPU inbuilt into the device. Therefore the subject goods appear to be classifiable under sub-heading 847141 and more specifically under sub-heading 84714190 as Other automatic data processing machines Comprising in the same housing at least a central processing unit and an input and output unit whether or not combined Other . Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model - 3652RK 3752RK 3862RK) merit classification under Heading 8471 and more specifically under sub-heading 8471 41 90 of the first schedule to the Customs Tariff Act 1975.
Issues Involved:
1. Classification of 'Optoma Creative Touch 3-series Interactive Flat Panel (IFP)' under the Customs Tariff Act, 1975. Issue-wise Detailed Analysis: 1. Classification of 'Optoma Creative Touch 3-series Interactive Flat Panel (IFP)': The applicant, a registered private limited company engaged in trading, sought an advance ruling on the classification of 'Optoma Creative Touch 3-series Interactive Flat Panel (IFP)' under the Customs Tariff Act, 1975. The subject goods are described as an All-in-one (AIO) Computer System, functioning like a large tablet computer with integrated hardware including a Mother Board, Dual Core A52 Micro Processor (CPU), Quad-core A55 Graphics Card, 4GB RAM, and 32GB ROM, with a touch screen and video display unit. The applicant proposed that these goods should be classified under Chapter heading 8471 of the Customs Tariff Act, 1975, as an 'Automatic Data Processing Machine (ADP)' under sub-heading 84714190. The applicant referred to Note 5(A) of Chapter 84, which defines "automatic data-processing machines" as machines capable of storing processing programs, being freely programmed, performing arithmetical computations, and executing processing programs without human intervention. The applicant argued that the subject goods meet all these criteria, having the necessary hardware and software capabilities, including an embedded Android system and compatibility with multiple operating systems. Previous rulings, including Ruling No. CAAR/Mum/ARC/15/2022 and Ruling No. CAAR/Mum/ARC/04/2022, classified similar goods under CTH 84714190. The applicant also cited a US Cross-ruling (NY N2800009) where a similar flat panel display was classified under the Harmonized Tariff Schedule of the United States. The Customs Authority for Advance Rulings (CAAR), Mumbai, considered the materials and submissions, noting the absence of comments from the jurisdictional Commissioner of Customs. The CAAR examined the features and specifications of the subject goods against Note 6(A) to Chapter 84, which outlines the criteria for classification under heading 8471. The subject goods were found to have storage capability, freely programmable software, the ability to perform arithmetical computations, and processing programs that modify execution during the processing run, satisfying all conditions of Note 6(A). Further, Note 6(B) to (E) of Chapter 84 were considered, which detail the classification of ADP machines and their units. The subject goods were determined to be ADP machines themselves, not units or systems of ADP machines. The CAAR concluded that the subject goods, lacking a keyboard, should be classified under the second one-dash sub-heading of CTH 8471 as "Other automatic data processing machines" and more specifically under sub-heading 84714190 as "Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other." Finally, a typographical error in the application regarding the model number was rectified by the applicant, and a fresh application was submitted. Based on the analysis and rectified application, the CAAR ruled that the Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model - 3652RK, 3752RK, 3862RK) merits classification under Heading 8471 and more specifically under sub-heading 84714190 of the first schedule to the Customs Tariff Act, 1975.
|
