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TMI Blog2023 (1) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude GoToMeeting, Firefox, Evernote, and many more. Therefore, the goods satisfy condition as per 6(A)(2). Creative Touch 3-Series Interactive Flat Panels, perform the arithmetical computations specified by the user which satisfy condition 6(A)(3) of the chapter notes. As the machines under consideration do not have a keyboard, they appear to be classifiable as other ADP machines under 2nd one-dash sub-heading. Sub-heading 847141 covers other ADP machines; comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined. For the machines under consideration, the LED screen satisfies the requirement for output and the touchscreen satisfies the requirement for input apart from the CPU inbuilt into the device. Therefore, the subject goods appear to be classifiable under sub-heading 847141 and more specifically under sub-heading 84714190 as Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other . Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model - 3652RK, 3752RK, 3862RK) merit classification under Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oud storage, along with Screen recording capabilities that enable easy saving of meetings, lessons or notes for later viewing or sharing. The Panel of the subject goods, has an "Embedded Android system" pre-loaded with Android 11.0 Android Operating System (OS), including a 4K-optimized user interface and is capable of functioning on Microsoft Windows 10/11, Linux, Mac OS X, Android, Chrome OS. 2.1 As per the applicant, the subject goods, which are similar to AIO, consisting of an integrated system with Central Processing Unit Mother Board. Graphic Card, Memory (RAM + Storage), Touch Screen as Virtual Key Board as an input device and Video Display Unit as an output device, all in one place, inside the display's body and articles thereof are specifically classifiable under Chapter heading 8471 of Customs Tariff Act, 1975, as an 'Automatic Data Processing Machine (hereinafter referred as ADP)' and ought to be classified under sub-heading 84714190. 2.2 Chapter heading 8471 is reiterated as follows, 'Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is freely programmable and houses a CPU, and an input unit and/or an output unit shall be classified under 8471.41.0150 of the Harmonized Tariff Schedule of the United States. 3. They intend to import the said goods through Import Commissionerate, Chennai. Accordingly, comments from the jurisdictional Commissioner of Customs, Import Commissionerate, Chennai were invited vide this office letter dated 17-12-2022. However, no response has been received from the jurisdictional Commissioner. 4. The application was listed for hearing on 21-12-2022. The applicant was represented by Shri. Hari Radhakrishnan (Advocate). He reiterated CAAR-I application by taking recourse to grounds of the application, relevant extracts of the tariff, previous rulings and technical write-up. He finally requested to issue ruling in the present case based on the facts on record. No one represented the jurisdictional Commissioner of Customs in the hearing. 5. I have considered all the materials placed before me in respect of the subject goods for which an advance ruling has been sought. I have gone through the written submissions as well as the points made during personal hearing. In absence of comments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing machines" means machines, capable of- (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user, (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. " In order to merit classification under heading 8471, it is clear that subject goods need to satisfy the requirements of note 6(A) to chapter 84. Therefore, there is a need to examine whether the features and specifications of the subject goods under consideration meet the criteria as laid down in the relevant chapter note reiterated above. 5.3 From the open source available, it is understood that Automatic data processing (ADP) machines have storage capability and also stored programs which can be changed as per the performance of tasks. Digital machines process data in coded form. A code consists of a finite set of characters (binary code, standard six-bit ISO code, etc.). The data input is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts that are to be excluded from heading 8471, even if they can be classified as part of an ADP system. Note 6(E) to chapter 84 mentions that a machine incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or failing that, in residual headings. In a standalone configuration, the devices under consideration process applications compatible with the various Android operating system (OS), join wired or wireless networks, access and manipulate folders and files, and perform general computing tasks such as Internet browsing, email, and editing office documents. Therefore, from the working and features of the impugned goods, it appears that these are neither units of ADP machines nor ADP machines presented in the form of systems but ADP machines themselves. 6. ADP machines are categorized in CTH 8471 as per one dash sub-heading as follows: "1st one-dash sub-heading: Portable automatic data processing machines, weighing not more than 10 kg. consisting of at least a central processing unit, a keyboard and a display ..... X X X X Extracts X X X X X X X X Extracts X X X X
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