Head mounted tablets classifiable under CTH 85176290

In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) The Board Circular No. 20/2013-Cus. refers to ‘Tablet Computers’ that can be programmed in a variety of ways. HMT device doesn’t appear to be amenable to be programmed in various ways. It also held that the tablet computers are those devices which have essentially the same functionality as laptop. The HMT device does not have the same functionality as a laptop, it is essentially a remote collaboration tool as indicated in the website of M/s. RealWear. The product catalogues also describe product as remote collaboration tool, cle...