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TMI Blog2017 (3) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 in cases where the machine has dimensions as mentioned. But, the dimensions of the Impugned goods are smaller in comparison with the WCO guidelines for tablet, computers. Accordingly, in line with the WCO guidelines, the impugned goods may not be classifiable under 8471. Once the classification under 8471 is ruled out, the alternate classification suggested is under 8517 - the goods merit classification under 8517 and not under 8471 - appeal allowed - decided in favor of appellant. - C/518071/16-CU[DB] - C/A/50854 /2017-CU[DB] - Dated:- 14-2-2017 - Shri Ashok Jindal, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Disha Jain, Sh. S. Vasudevan, Advocate for the Appellant Dr. S.K. Sheoran, DR for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brid product containing a cellular phone with camera and GPS is classifiable under customs tariff sub-heading 8517 12 as the principal function of these devices remain as telephony. c) The CBEC Circular No. 20/2013 dated 14.05.2013 (hereinafter referred to as Circular No. 20/2013 ) has clarified that devices with size specifications of or more than 170mm x 100mm x 45mm are too big to be used principally for making voice calls. The impugned goods, however, are well within this size limit and are smaller in comparison with the WCO HSC decision to classify machines commercially referred to as tablet computers . d) The impugned goods are hybrid between a phone and a tablet and are referred to as phones in the commercial and trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a dimension of 165mmx83.2mmx8.98mm Captive Touch Screen Quad Core processor Memory-16GB e MMC Dual cameras-front and rear Dual sim cards with dual SIM standby-voice calling 3G connectivity Front firing speakers-stereo sound, FM radio SO slot-Micro SO slot expandable upto 64GB Wireless-BT 3.0 EDR, Wifi 802, WAPI, GPS and AGPS Connectivity SIM-GSM The ld. DR accordingly submitted that the import goods would be rightly classifiable under 8471 in view of the above. 6. For ready reference, two CTHs have been reproduced below: 8471 Automatic data processing machines and units thereof; magnetic or optical read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product in the literature as a full feature tablet that offers voice calling facility. It is advertised as more than a tablet, smarter than a Phone . From the technical specifications, it is seen that the device has a 6 display. We have also perused as sample of the product. It is to be noted that the device has provision for inserting dual sim cards and has microphone and ear speaker fitted in such a way that device can be used for making phone calls by conveniently holding in hand. It is also seen that the technical features of the product is very high and is capable of use as a tablet for performing various computing functions. 8. The issue for consideration is whether the Impugned goods are classifiable under 8471 as an automatic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. Chapter note 5(D) specified as follows: (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C): (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Kg 8471.30 84.71 and 85.17 GIRs 1 (Note 3 to Section XVI And Note 5(A) to Chapter 84) and 6 The above WCO guidelines suggest classification of tablet as an Automatic Data Processing Machine under 8471 in cases where the machine has dimensions mentioned as above. But, we find that the dimensions of the Impugned goods are smaller in comparison with the WCO guidelines for tablet, computers. Accordingly, in line with the WCO guidelines, the impugned goods may not be classifiable under 8471. 13. Once the classification under 8471 is ruled out, the alternate classification suggested is under 8517. When we peruse the export invoice of the goods from the hands of supplier, we note t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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