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TMI Blog2019 (6) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... isual Display Unit) are integrated into one - there are no merits in the said submission of the appellants. Since the imported goods satisfy all the terms and conditions for classification under heading 847130, there are no fault/ error in the classification as determined by the adjudicating authority and the appellate authority. Appeal dismissed - decided against appellant. - C/181/2012 - A/86162/2019 - Dated:- 24-6-2019 - Mr. S.K. Mohanty, Member (Judicial) and Mr. Sanjiv Srivastava, Member (Technical) None for the Appellant Ms. P. Vinitha Sekhar, Authorised Representative for the Respondent ORDER This appeal is directed against Order in Appeal No 628 (GR.VA)/2011 (JNCH) / IMP-545 dated 18.11.2011 of the Commissioner (Appeals), Nhava Sheva. By the said order, Commissioner (Appeals) upheld the Order in Original dated 07.04.2010 of Assistant Commissioner Customs (Import), Nhava Sheva holding as follows: I order to that the goods covered by B/E No 721441 dated 15.10.2009 to be classified under CTH 84713010 and appropriate duty to be charged accordingly. 2.1 Appellant had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l processing unit, a keyboard and a display unit. D. 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. E. From the definition of portable computer it is evident that in a present situation what is referred to as portable computer is only the laptop computers and notebook computers and not the desktop computers. The reliance placed by the Commissioner (Appeal) on definition of portable computers from various websites do not support the case that the items under import are portable computers. F. The classification claimed 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. G. If the items imported by the are not classifiable under CTH 84715000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved from one place to another and included a display and keyboard. She referred to findings recorded by both the lower authorities that items imported was an integrated system with Central Processing Unit, Video Display Unit, Keyboard and Mouse. She referred to the Bill of Entry itself wherein the item has been described by the Appellants themselves as complete with all the four pats described. In her submissions the imported item had all the essential features required for it to be classified under heading 847130 and hence submitted that order of lower authorities classifying the imported goods under the said heading cannot be faulted with. 5.1 We have considered the submissions made in the Appeal and during the course of arguments. 5.2 The competing entries in which revenue has classified the imported goods and in which appellants had claimed the classification at the relevant time read as follows: 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question are automatic data processing machine, weighing less than 10 kg consisting of cpu, keyboard and display. I also find these are portable. Mere absence of in-build battery does not make it nonportable. The goods can be easily moved and carried by the used from one place to another. Therefore importer contention that the goods imported can not be treated as Portable on the ground that these computers, unlike a Laptop computer are not provided with a rechargeable battery is not acceptable. HSN explanatory notes to subheading 847130 also states- This subheading covers portable automatic data processing machines weighting not more than 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 a modem or other means for establishing a link with a network . Therefore 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. The alternate cth 84714190 which was propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth by them. Neither in the entire literature referred to by the appellants it is brought out that the portable computers are only limited to laptops and notebooks. Appellants have in their appeal memo agreed with the order of the Commissioner (Appeal) to the extent of rejecting the classification claimed by them in Bill of Entry under CTH 8471 50 00. 5.8 Appellants have in their appeal memo claimed alternate classification under CTH 8471 49 00. Sub Heading Note 2 to Chapter 84, reads as under: 2. For the purposes of sub-heading 8471 49, the term systems means automatic data processing machines whose units satisfy the conditions laid down in Note 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). As per the above referred sub heading note, for the item to classified as a system, the items should be segregated as at least a central processing unit, one input unit and one output unit. It is admitted position by the appellants that in their case CPU and Output Unit (Visual Display Unit) are int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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