9911796707
TMI Blog2019 (4) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... easily relocated from one place to another place - the imported goods are definitely in category of portable computers. There is no support to the contentions raised by the appellant from the technical literature put forth by them. Nowhere in the technical literature relied upon by the appellant it is stated that keyboard has to be physical only. Since the imported goods satisfy all the terms and conditions for classification under heading 847130, there is no fault/error in the classification as determined by the adjudicating authority and the appellate authority - appeal dismissed - decided against appellant. - APPEAL No. C/272/2012 - A/88330/2018 - Dated:- 19-12-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri T. Viswanathan, Advocate, for appellant Ms. P. Vinitha Sekhar, Joint Additional Commissioner (AR), for respondent ORDER Per: Sanjiv Srivastava This appeal is directed against Order in Appeal No 16 (GR.VA)/2012 (JNCH) / IMP-12 dated 18.01.2012 of the Commissioner (Appeals) Nhava Sheva. By the said order Commissioner (Appeals) upheld the Order in Original dated 31.01.2011 of Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed by them under heading 84715000 is more appropriate, as product imported by them has a secondary storage unit as provided in the description of this tariff item. 4.1 We have heard Shri T Viswanathan, Advocate for the Appellant and Ms P Vinita Sekhar, Joint Commissioner for the revenue. 4.2 Arguing for the Appellant learned counsel submitted- i. Heading 847130 applies to Portable automatic data processing machine weighing no more than 10 kg consisting of at least a central processing unit, a keyboard and a display unit. ii. Imported goods though weigh less than 10 kgs and comprise of a Central Processing unit and Display unit do not have a key board and hence do not merit classification in this heading iii. As per subheading notes to heading 847130, in HSN it is stated that This subheading covers portable digital automatic data processing machine, the case of which may be fitted with a handle and the weight not exceeding 10 kg. These machines, which are equipped with a flat screen may be capable of operating without an external source of electric power and often have an acoustic modem for establishing link via the switched network. iv. As per QUE s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification made by the revenue under heading 847130 cannot be sustained. ix. He submitted that item of similar nature have been imported from 2010 to 2017-18 and were classified by them as follows: a. 2010: Dream Screen All in One 400-52 PC [84715000/Assessee, 847130/ Revenue] b. 2013: HP Elite One 800 GI All in one Business PC [84715000] c. 2013: HP Pavilion All in One [84715000] 7 C/272/2012 d. 2017-18: HP Pro One 440/490 G3 Non Touch All in One PC [84714900] e. 2017-18: HP Pro One 400 G2 Non Touch All in One PC [84714900] f. 2017-18: HP Elite One 1000 GI All in One Business PC [84714900] x. Since the items imported were imported and did not have key board nor were portable the classification as made by the revenue cannot be justified. 4.3 Arguing for the revenue learned Authorized Representative, referred to Wikipedia, article on Portable Computer . On the basis of the said article, she submitted that Portable Computer historically never ever meant to be equivalent to laptop. She stated that as per this article portable Computer was a computer designed to be easily moved from one place to another and included a display and keyboard. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms of heading reproduced as above to be classified under heading 847130, the imported item should be i. A portable device; and ii. Have weight not more than 10 kgs; and iii. Should have a Central Processing Unit; and iv. Should have a keyboard; and v. Should have a display unit. 5.4 From the examination of technical literature of the imported goods it is quite evident that item imported is having features as indicated below: i. Is a portable device as it can be easily be located and relocated from one place to another place; ii. Has weight less that 10 kgs; iii. Has a central processing unit; iv. Has a touch screen, virtual keyboard. v. Has display unit. 5.5 Adjudicating authority has on the basis of the product catalogue observed in para 7 observed: 7. The product catalogue submitted by the importer defines the goods as PC companion device that lets you lead photos, music and videos to enjoy from any room in your house . The goods have in-built CPU and VDU integrated in one. The goods weigh less than 10Kg, in fact 2.44 kg approximately. The goods have keyboard and remote control. They can also function vide touch screen which acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-built power source is not an essential feature for portability. Hence it is very clear that inbuilt power source is not an essential feature for portability. Hence I conclude that the imported goods are portable and declared CTH of the said goods that is 84715000 which covers processing units other than those of sub-heading 8471.41 or 8471.49 whether or not containing in the same housing one or two of the following types of unit storage units, input units, output units is not acceptable. 5.7 It is observed that in technical literature portable computers are not limited to laptops/ notebooks but this term is used for all computers which can be easily relocated from one place to another place. As per- i. https://searchmobilecomputing.techtarget.com/definition/portablecomputer- A portable computer is a personal computer that is designed to be easily transported and relocated, but is larger and less convenient to transport than a notebook computer. The earliest PCs designed for easy transport were called portables. As the size and weight of most portables decreased, they became known as laptop computer and later as notebook computer . Today, larger transportabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
