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TMI Blog2022 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... put unit. Therefore, even on this aspect also the impugned product squarely gets covered under the category of automatic data processing machines under the tariff heading 8471 41. The heading 8471 41 has three sub headings covering Micro Computer, Large or main frame computer and other. In the instant case the impugned product is neither a micro-computer nor a large or main frame computer and thus it gets covered under others. Therefore the impugned product is classifiable under tariff heading 8471 41 90. - KAR ADRG 48/2022 - - - Dated:- 12-12-2022 - DR. M.P.RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by: Sri. Gangadhara Rao, Manager DAR, Sri. Raghav Narayan, Co-founder Vice President (Sales) ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Virtulive Technologies Private Limited (herein after referred to as 'Applicant') # 683 A, 15th Cross, 100 Feet Ring Road, 3rd Floor, JP Nagar 2nd Phase, Bengaluru - 560 078, having GSTIN 29AAFCV8708G1ZX, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he result is WALLTOP Computer an indigenous product developed by the applicant in India using state of art technologies. 4.2 Roombr the first WALLTOP Computer in the world, is a result of three years of R D and fully developed in our labs with supporting collaborative software suite. It is extending the computing power to an interactive wall so that meetings, classroom teachings can be more vivid and realistic. Key constituents of this product are:- a. Intel 10th/ 11th Generation i5/i7 processor system equivalent or higher b. 16GB memory (expandable to 64GB), c. Internal storage of 1TB SSD (Expandable to 2TB) Storage d. WIFI /Bluetooth 4.x /USB 3.x and HDMI user interfaces e. 4G/5G compatible LTE Module enabling connectivity to the mobile networks, f. Optimized in-house developed system integration processor controller. g. Built-in array microphone/d wireless microphone modules for user interaction. h. Integrated 3D LED Optical Projection - 1200 lumens as display projector. i. Life of Projection system is 30000hours acting as a display. j. The projected Interactive display is 120-inch diagonal - big screen. k. Bluetooth keyboard a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PERSONAL HEARING PROCEEDINGS HELD ON 10.11.2022 6. Sri. Gangadhara Rao, Manager Authorised Representative of the applicant along with Sri. Raghav Narayan, Vice President (Sales) appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KG ST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant the submissions made by their learned representative during the time of hearing. 9. The applicant sought advance ruling in respect of the classification of their product i.e. a Walltop Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re relevant to determination of Classification of a product are as under:- (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. Accordingly we make a reference to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 11. We observe that Section XVI of the Customs Tariff Act 1975 covers Machinery and Mechanical Appliances; Electrical equipment; Parts thereof; Sound recorders and reproducers, Television image and sound recorders and reproducers, and parts and accessories of such articles. Chapter 84 of the said Act covers Nuclear reactors, boilers, machinery and mechanical applia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 84 defines the expression automatic data processing machines , for the purposes of heading 84.71, to mean machines capable of:- (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program; (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 program which requires them to modify their execution, by logical decision during the processing run Thus for any machine or equipment to qualify as an automatic data processing machine it must be capable of fulfilling all the conditions simultaneously. Further Note 5(B) of Chapter 84 stipulates that automatic data processing machines may be in the form of systems consisting of a variable number of separate units. 13. The product roombr , in the instant case is a machine capable of performing all the functions envisaged under Note 5(A) to Chapter 84, simultaneously. It has 16GB RAM internal storage of 1 TB and hence is capable of storing the programs / data for execution of the programs; it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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