Optional SIM Connectivity Not Enough to Treat Portable Computers as Telecom Devices: CAAR Delhi

In re Honeywell International (India) Pvt. Ltd. (CAAR Delhi) M/s Honeywell International (India) Pvt. Ltd. filed an application before the Customs Authority for Advance Rulings, Delhi seeking an advance ruling on the classification of certain proposed imports under the Customs Tariff Act, 1975. The applicant proposed to import various categories of portable electronic devices described as Mobile Computers, Tablet Computers, Wearable Computers, and Vehicle-Mounted Computers. The imports had not yet commenced at the time of filing the application. The applicant sought a ruling on whether these p...