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 intelli

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