Case Law Details
In re Lenovo India Private Limited (CAAR Mumbai)
The classification of goods under various headings and sub-headings is crucial for import and taxation purposes. This article delves into the classification of Lenovo’s Interactive Large Format Displays (ILFDs) under Indian Customs Law. Specifically, we focus on the models Think Vision T86, T75, T65 (with camera), and T65 (without camera), following the ruling by the Customs Authority for Advance Rulings (CAAR), Mumbai.
Features of the Products
Lenovo is renowned for its laptops and PCs, and it is now venturing into Interactive Large Format Displays. These displays come in sizes of 86-inch, 75-inch, and 65-inch. Equipped with a 4K resolution, a Quad Core ARM Cortex A.73 CPU, and Android 9.0, these displays are more than just screens. They have multiple ports for connectivity, including HDMI and USB C type slots, and support downloading and installing new programs for customization.
The Controversy Over Classification
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