Classification of ‘Interactive Display System ‘Viewboard’: CAAR Mumbai Ruling

In re Viewsonic Technologies India Private Limited (CAAR Mumbai)

The classification of the ‘Interactive Display System ViewBoard’ presents a nuanced challenge in customs and tax law, particularly within the context of the Customs Authority for Advance Rulings (CAAR) in Mumbai. M/s Viewsonic Technologies India Private Limited sought an advance ruling on the appropriate customs classification of their ViewBoard product line. This detailed analysis delves into the CAAR’s ruling and its implications for customs classification practices.

Background and Product Specifications

Viewsonic Technologies, engaged in distributing Information Technology and Telecommunication products, sought clarification on classifying 17 models of their Interactive Display System (ViewBoard). These systems, incorporating Liquid Crystal Display panels with LED backlight, are equipped with a Central Processing Unit (CPU), RAM, and pre-installed Android 7.0 operating systems. They feature Ultra Fine Touch Technology, air quality sensors, germ-resistant screens, and connectivity options including HDMI, VGA, LAN, USB, RS232, and audio ports, catering to educational and corporate presentation needs.

Legal Framework and Classification Challenges

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