Classification of Portable Computers viz. Barcode/RFID/Tablet Mobile Computer

In re Senate Solutions Private Limited (CAAR Mumbai)

M/s. Senate Solutions Private Limited (hereinafter referred to as ‘the applicant’) filed four applications for advance ruling before the Customs Authority for Advance Ruling, Mumbai (CAAR). The said applications, along with enclosures, were received in the secretariat of CAAR, Mumbai on 03.01.2023, in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the `Act’). The applicant is seeking advance rulings on the classification of Portable Computers viz. Barcode Mobile Computers, RFID Mobile Computer and Tablet Mobile Computer. The models proposed to be imported under each category are as follows:

2. The applicant a private limited company, is engaged in the business of IT solutions with a prime focus in the field of IT support services. They intend to import Portable Computers from the Supplier, viz., Newland Taiwan Inc. to be sold further to their distributors/ consumers. It is submitted that the Portable Computers are handheld/wearable/ vehicle mountable computers. They are essentially used for scanning barcode and for processing data in real time to increase efficiency of functions such as inventory management, last mile delivery, invoicing, etc. They are a combination of Personal Computer and scanner, largely utilised by field service personnel. The product carries a processing ability of a laptop and functionality of a scanner in a single wireless device. These Portable Computers essentially perform 1D and 2D barcode scanning and additionally have ferture s like Wi- Fi/Bluetooth connectivity, data transfer etc. The key features/functions performed by the subject goods, as listed in the application, are as follow: