Samsung Galaxy Tabs Classifiable as ‘ADP Machines/ Tablet Computers’

Commissioner of Customs Vs Samsung India Electronics Pvt. Ltd. (CESTAT Chennai)

Introduction: In a noteworthy case, Commissioner of Customs Vs Samsung India Electronics Pvt Ltd, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai ruled in favor of the department by categorizing Samsung Galaxy Tabs as ‘Automatic Data Processing (ADP) Machines/Tablet Computers’ and not ‘Mobile Phones.’ Samsung had initially imported the product under the latter classification.Please become a Premium member. If you are already a Premium member, login here to access the full content.