MIKO II Classification: Automatic Data Processing Machine vs. Plastic Toy

R N Chidakashi Technologies Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) The case of R N Chidakashi Technologies Pvt Ltd vs Commissioner of Customs (Import) (CESTAT Mumbai) revolves around the classification of a product known as MIKO II. The central question is whether MIKO II should be classified as an ‘automatic data processing machine’ or as a ‘plastic toy’ for customs duty purposes. Background: MIKO II is an artificially intelligent companion device designed for children, developed by R N Chidakashi Technologies Pvt Ltd. The product is in its third ...