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CAAR Ruling on classification of Zebra Technologies portable computers.

Case Law Details

TaxGuru Citation
2022 taxguru.in 4722
Case Name
In re Brightpoint India Pvt. Ltd (CAAR Mumbai)
Date of Judgement/Order
Only available for paid members
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In re Brightpoint India Pvt. Ltd (CAAR Mumbai)

M/s Brightpoint India Pvt Ltd. (hereinafter, the applicant) situated on the 5th Floor, Building A, Empire Plaza, LBS Marg, Vikhroli West, Mumbai-400083 and having IEC No. 0503077411, filed an application dated 11.08.2022 seeking advance rulings on the classification of Zebra technologies portable computers viz. vehicle mount mobile computer, rugged wearable voice and data mobile computer. enterprise tablet, rugged tablet. mobile computers, a mobile computer with integrated handheld UHF RFID reader and touch computers:-

S.No. Category of Portable Computer  Model Product is with/without SIM
1 Vehicle-Mounted Computer VC80
2 Rugged wearable voice and data mobile computer WT41NO Without SIM
3 Enterprise Tablet ET51 Windows Without. SIM
4 ET56 Windows With SIM
5 ET51 Android Without SIM
6 ET56 Android \k ith Si M
7 ET40 Without SIM
8 ET45 With SIM
9 Rugged Tablet L 1 Oax Windows With SIM
10 I L I Oax Windows Without SIM
11 L10 Android With SIM
12 L10 Android Without SIM
13 L 10 Windows With SIM
14 L10 Windows Without SIM
15 Mobile Computers MC2200 Without SIM
16 MC2700 With SIM
17 MC3300x Without SIM
18 MC3300ax Without SIM
19 MC9300 Without SIM
20 TCI5 With SIM
21 TC53 Without SIM
22 TC58 With SIM
23 Mobile computer with integrated UHF RFID reader MC3330XR Without SIM
24 Touch Computers TC21 Without SIM
25 TC26 With SIM
26 TC52 Without SIM
27 TC57 With SIM
28 TC72 Without SIM
29 TC77 With SIM
30 TC8300 Without SIM

2. The applicant is a distributor of Information technology and telecommunication products. The applicant intends to import the above-mentioned types of portable computers. the essential features of which are listed below: –

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