Computer with integrated CPU, VDU and virtual keyboard is portable PC

Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import)- (CESTAT Mumbai) Computer having integrated CPU, VDU, but without physical keyboard (having virtual keyboard), and weighing less than 10 kg is classifiable as portable PC under TI 84713010 and not under TI 84715000 of the Customs Tariff Act, 1975. The Tribunal found no literature to support the contention that since product does not have in-built keyboard or mouse, it cannot be classified as portable computer. It ruled that the term portable computer is not merely limited to laptops and notebooks but covers computers that can be rel...