In re Teachmint Technologies Pvt. Ltd. (CAAR Mumbai)
M/s. Tea referred to as ‘t Authority for A received in the s terms of Section applicant is seek Panel (IFP)- Au ACC, Sahar, Mzhmint Technologies Pvt. Ltd having IBC No. AAFICT91421 (hereinafter e applicant’), filed three applications for advance ruling before the Customs Authority Advance Rulings, Mumbai (CAAR, in short). The said applications were received in the secretariat of the CAAR, Mumbai on 30.09.2024, along with its enclosures in 2811 (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Ace). The Applicant is seeking advance ruling on the classification of Teachmint Brand “Interactive Fiat Panel (IFP) -Automatic Data Processing Machine for import through .INCH, Nhava Sheva; ACC, Sehar and Mundra Port.
2. The applicant cant submitted as under:
2.1 The applicant is intending to import Teachmint 13rand “Interactive Flat Panel ([FP)-Automatic Data Processing Machine (Models – Teachmint X 65 Plus, Teachmint X 65 Pro, Teachmint X 7 Plus, Teachmint X 75 Pro, Teachmint X 75 Max, Teachmint X 85 Plus, Teachmint X 8 Pro, Teachmint X 86 Plus, Teachmint X 86 Pro, Teachmint X 86 Max, Teachmint X 98 Plus, Teachmint X 98 Pro, Teachmint X 110 Plus, Teachmint X 110 Pro)” (herein after ref referent as ‘subject goods’), from China. The subject good function as an all-inone (A10) comp iter system, akin to a large-sized tablet computer. It features a LCD Module with D-LED ba klit technology complemented by a user-friendly touchscreen interface. The subject item is n all-in-one (A10) computer system with touchscreen interface for input commands. The ardware specifications include an inbuilt Motherboard with a choice of either Quad Core or eta Core Micro Processor (CPU), Graphics Processing Unit, 4GB to 16GB RAM, 32GB to 768GB GB ROM and other essential characteristics for Automatic Data Processing Mac tries. The device incorporates an embedded Android system pre-loaded with Android Operati g Systems (OS).
