The Authority for Advance Rulings, Karnataka Bench has recently ruled that walltop computer “roombr” is classifiable under the Customs Tariff Heading 8471 41 90.
The applicant, Virtulive Technologies sought an advanced ruling regarding the classification of their recently developed product-roombr, a walltop computer.
The applicant stated that they developed a product “Walltop Computer”, which is an integration of core computing elements with the following features and specifications; the user community of the product broadly covers all the users who are in need of Laptop or computer as it adds more value than Laptop and computers.
It was further submitted that the key drivers for this were, portability, ease of operation, high intensity long life display. The result is a Walltop Computer, an indigenous product developed by the applicant in India using state of art technologies.
It was contended that the Customs Tariff Heading “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” squarely covers the functions and description of the product.
It was further argued that the “8471 41 90 – Other” category is applicable to the product given its technical specifications.
The Authority Bench of Dr. M P Ravi Prasad and Kiran Reddy T observed that the applicant’s product consists of a central processing unit, a Bluetooth keyboard and IR pen to provide interactivity support as an input unit and a projected interactive display as an output 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.
It was thus ruled that “The product “roombr”, a walltop computer is rightly classifiable under tariff heading 8471 41 90.”
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