Case Law Details
In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai)
Introduction: In a recent ruling by the Customs Authority for Advance Rulings, Mumbai, the classification of Creative Touch 5-series Interactive Flat Panel (IFP) by Audio Distribution House Pvt. Ltd. was examined. This article delves into the details of the ruling and its implications.
Detailed Analysis: The ruling discusses the applicant’s claim that the subject goods, namely the Creative Touch 5-series IFP, should be classified under CTH 84714190. It outlines the features and functionality of the IFP, highlighting its resemblance to an All-in-one Computer System and its compliance with the conditions laid out in Note 6(A) to Chapter 84 of the Customs Tariff Act.
The ruling further examines the criteria for classification under heading 8471, emphasizing the need for the goods to satisfy the requirements of Note 6(A). Through a detailed analysis of the product specifications and capabilities, including storage capability, programmability, and computational functionalities, the ruling concludes that the subject goods indeed meet the conditions specified under Note 6(A).
Additionally, the ruling addresses various notes to Chapter 84, such as Notes 6(B), 6(C), and 6(D), to determine the classification of the IFP. It concludes that the IFP qualifies as an Automatic Data Processing (ADP) machine and falls under the subheading 84714190 as “Other automatic data processing machines.”
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