Case Law Details
In re Qualcomm India Pvt Ltd. (CAAR Delhi)
CAAR held that that classification of the proposed items of import, Augmented Reality (AR) Device namely, Qualcomm heading X-Reality (QXR) version 1 (QXR v1) and version 2 (QXR v2) will be under Sub- 90318000 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS, DELHI
developing better product, while they are also capable of being marketed to general consumers in its present form.
5. Further, the applicant has stated that, they had imported a few samples on ‘Free of Cost’ basis, for use in product development and feature enhancement purposes; the subject good is designed for development of augmented reality (AR) technologies; Extended reality or XR, an umbrella category that covers a spectrum of newer, immersive but diverse technologies, including virtual reality, augmented reality and mixed reality; XR has enabled people to create, collaborate and explore in computer-generated environments like never before; virtual, augmented and mixed reality while being elements of XR technology, have distinct technologies and use cases; virtual reality puts users inside a virtual environment; VR users typically wear a headset that transports them into a virtual world —one moment they’re standing in a physical room, and the next they’re immersed in a simulated environment; the latest VR technologies push these boundaries, making these environments look and behave more like the real world; they’re also adding support for additional senses, including touch, sound and smell; with VR, gamers can become fully immersed in a video game, designers and customers can review building projects to finalize details prior to construction, and retailers can test virtual displays before committing to a physical one; augmented reality is when a rendered image is overlaid onto the real world; the mobile game Pokernon GO, famously brought AR to the mainstream by showing computer-rendered monsters standing on lawns and sidewalks as players roam their neighborhoods; AR graphics are visible through cell phones, tablets and other devices, bringing a new kind of interactive experience to users; navigating directions, for example, rather than following a 2D map, a windshield can super impose directions over one’s view of the road, with simulated arrows directing the driver exactly where to turn; in this technology, it is a transparent display that presents data to the user’s screen in front of their eyes, hence the user need not look away from their usual viewpoints; additional data displayed could be routes, location, plans, black spots, chats with other device users, and even 3D images and videos; Augmented Reality glasses based on this technology display 3D holograms overlaid on the real world where the user is located to render a mixed reality experience to the user; the hologram image is generated using light diffraction techniques; AR smart glasses are wearable computer-capable glasses that add extra information-ideally 3D images and information such as animations and videos to the user’s real-world scenes by overlaying the computer-generated or digital information on the user’s real-world; it can retrieve information from computers, smartphones, or other devices and can support WiFi, Bluetooth, and GPS; Mixed reality is a seamless integration of the real world and rendered graphics, which creates an environment in which users can directly interact with the digital and physical worlds together; with MR, real and virtual objects blend, are presented together within a single display; users can experience MR environments through a headset, phone or tablet, and can interact with digital objects by moving them around or placing them in the physical world; there are two types of MR: Mixing virtual objects into the real world — for instance, where a user sees the real world through cameras in a VR headset with virtual objects seamlessly mixed into the view, Mixing real-world objects into virtual worlds; the subject device is designed to showcase a form factor accurate representative of a commercial available AR that can be worn as an headset/goggles which has enabling features and this product is under constant development, for enhancing the available features; development activities include the device being worn either by an individual test user or a mechanized mannequin to track head movement and reactivity; the
Please become a Premium member. If you are already a Premium member, login here to access the full content.
