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TMI Blog2023 (2) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... input units into signals which can be used by the machine and stored in the storage units. The data is then operated by the CPU and operating system to produce output. From Para 2 and 2.1, it is evident that these machines have a main storage capability which is directly accessible for the execution of a particular program and which has a capacity sufficient to store those parts of the processing translating programs and the data immediately necessary for the current processing run. Therefore, the goods satisfy the condition specified in Note 6(A)1. As per Note 6(A) 2, the machine should be able to be freely programmed in accordance with the requirement of the user. From the product details submitted, it appears that these goods come configurable with off-the-shelf, end-user applications allowing the programming of the various functions in accordance with the needs of the user. As per the product details available on the website, these devices have pre-installed apps including Office Suite, which allows users to open and edit all Microsoft Office documents. Applications available include GoToMeeting, Firefox, Evernote, and many more. Therefore, the goods satisfy condition as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AIO) Computer System, that functions like a large size tablet computer. Elaborating on hardware, the applicant submitted that it has an inbuilt Mother Board. Dual Core A52, Micro Processor (CPU). Quad-core A55. Graphics Card, 4GB RAM, and 32 GB ROM, Touch Screen as Virtual Key Board as an input device and Video Display Unit as an output device, all in one place. As per Webopedia, an All-in-one Computer System is defined as follows, An All in One (AIO) Computer system is a type of computer which has all the parts of a computer like CPU, memory (ram storage) motherboard, graphic processing using or graphic card, all in one place, inside the monitors body . In reference to operating systems and software, the applicant stated that the subject goods typically come loaded like a Tablet computer system, with a mobile operating system and touch screen display processing circuitry, and has two classes of Operating Systems, i.e.. Mobile Operating System like Android 9.0 (Oreo), and Desktop Operating Systems Microsoft Windows, like Apple Mac and Chrome OS. It also has built-in facilities like Marketplace, Cloud Drive, and file manager that provide easy access to popular apps and cloud sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby satisfies the condition 5(A)(1) of the Chapter notes. The software loaded in the IFP being freely programmed in accordance with the requirements of the user, fulfilling the condition given in 5(A)(2) of the chapter notes. It performs the arithmetical computations specified by the user which satisfy the condition 5(A)(3) of the chapter notes. The subject goods have a processing program, which makes it capable of modifying their execution by logical decision during the processing run, so satisfies the condition 5(A)(4) of the chapter notes. 2.3 The applicant has made reference to Ruling No. CAAR/Mum/ARC/15/2022, dated 3-6-2022 [2023 (383) E.L.T. 343 (A.A.R. - Cus. - Mum.)] and Ruling No. CAAR/Mum/ARC/04/2022, dated 2-2-2022, wherein Creative Touch 5-servies Interactive Flat Panel (IFP) has been classified under CTH 8471 41 90. The applicant has also submitted a US Cross-ruling. In a similar matter involving the classification of flat panel display, reported in NY N2800009, dated 31-10-2016, the National Commodity Specialist Division, United States has held that the flat panel display, which is freely programmable and houses a CPU, and an input unit and/or an output unit s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Systems, i.e., Mobile Operating System like Android 9.0 (Oreo), and Desktop Operating Systems Microsoft Windows like Apple Mac and Chrome OS. It has been suggested by the applicant that the subject goods merit classification under sub-heading 8471 41 90, as they satisfy all the requirements as mandated under Note 5(A) [henceforth referred as 6(A)] to Chapter 84 of Customs Tariff Act, 1975. 5.2 Rule 1 of the General Rules of Interpretation (GRI) lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only : for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Chapter Heading 8471 of Customs Tariff Act, 1975 covers, Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included Chapter Note 6(A) states that : For the purposes of heading 8471 the expression automatic data-processing machines means machines, capable of - (1) storing the processing program or programs and at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. It is submitted that Optoma Creative Touch 3-Series Interactive Flat Panels have a processing program, which make them capable of modifying its execution by logical decision during the processing run, so satisfy condition 6(A)(4) of the chapter notes. From forgoing discussions, it is clear that the subject goods satisfy all the requirements as mandated under Note 6(A) [previously referred to as 5(A)] to Chapter 84 of the Customs Tariff Act, 1975. Accordingly, the subject goods are classifiable under CTH 8471 as ADP. 5.4 Note 6(B) to Chapter 84 states Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Note 6(C) to Chapter 84 specifies the conditions for a unit to be classified as being part of an automatic data processing system. Note 6(D) to Chapter 84 lists certain separately presented products that are to be excluded from Heading 8471, even if they can be classified as part of an ADP system. N ..... 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