SC order whether ADP can be said to be portable or not so as to attract a particular entry for levy of customs duty

Hewlett Packard India Sales Pvt. Ltd Vs Commissioner of Customs (Import) (Supreme Court of India) Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty? An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported by it was classifiable under the entry 84715000 as against the department’s classification under the entry 84713010 since they could not be said to be portable. The Supreme Court discussed in detail the meaning of the term portable and also cautioned...