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Case Law Details

Case Name : In re Audio Distribution House Pvt Ltd (CAAR Mumbai)
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In re Audio Distribution House Pvt Ltd (CAAR Mumbai)

Customs Authority for Advance Rulings (CAAR), Mumbai, issued an order rejecting the application filed by M/s. Audio Distribution House Pvt Ltd. The applicant sought an advance ruling regarding the classification of “Optoma Creative Touch 5-Series Interactive Flat Panels” under the Customs Tariff Item (CTI) 84714190, arguing that the product functions as an all-in-one (AIO) computer system. The application was filed under Section 28H (1) of the Customs Act, 1962. The company contended that the device, with its integra

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