Walltop computer is classifiable under tariff heading 84714190 as ‘automatic data processing machine’

In re Virtulive Technologies Pvt. Ltd (GST AAR Karnataka) Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90 The AAR, Karnataka in the matter of M/s Virtulive Technologies Pvt. Ltd. [Advance Ruling No. KAR ADRG 48/2022 dated December 12, 2022] has held that, a walltop computer is neither a micro-computer nor a large computer and to be classified as an automatic data processing unit covered under Customs Tariff heading 8471 41 90. Facts: M/s Virtulive Technologies Pvt. Ltd. (“the Applicant”) is engaged in the manufacturing o...