Case Law Details
In re Audio Distribution House Pvt. Ltd (CAAR Mumbai)
CAAR hels that Creative Touch 5-series Interactive Flat Panel (IFP) merit classification under sub heading 84714190 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Audio Distribution House Pvt. Ltd. (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 20.12.2021 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of Creative Touchy-series Interactive Flat Panel (IFP) (Model – 5652RK, 5752 RK &5852RK) which they intend to import.
2. The applicant indicated that they propose to import Creative Touch 5-series Interactive Flat Panel (IFP) (hereinafter referred to as the ‘subject item’). The subject item is an All-in-one (AIO) computer system, functions like a large size tablet computer, and has an inbuilt Mother Board, MT9950 (Quad Core A73) Micro Processor (CPU), Quad- core Mali G52 Graphics Card, 4GB RAM and 32 GB SSD storage. It also has an embedded Android system pre-loaded with Android 9.0 (Oreo) Android Operating System (OS). The applicant is of the view that the subject item is classifiable under customs tariff entry 84 714190. They intend to import the said goods from China through Nhava Sheva port. Accordingly, comments from the jurisdictional Commissioner of Customs were invited. However, no response has been received.
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