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TMI BlogRegarding Classification of the machines commercially referred to as "Tablet Computers"X X X X Extracts X X X X X X X X Extracts X X X X ..... rev.)/ C&CE All Directors General of CBEC All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals) Sir / Madam, Subject: Classification of the machines commercially referred to as "Tablet Computers" - regarding. Doubts have been raised regarding classification of products commercially referred to as Tablet Computers under the Customs Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. In addition, it can also be connected to a cellular network to make voice calls. 4. It is seen that "Tablet Computers" can be programmed in a variety of ways thereby qualifying as machines capable of being freely programmed in accordance with the requirements of the user, as required by Note 5 (A) (ii) to Chapter 84. It is also held that the products at issue have essentially the same function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mobile phone to make voice calls, but, according to its main technical features is designed as a substitute for laptops. The difference between a "Smartphone" and a "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. 5. In view of the foregoing, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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