In re Samsung India Electronics Pvt. Ltd. (CAAR Delhi)
M/s Samsung India Electronics Pvt. Ltd. filed an application before the Customs Authority for Advance Rulings (CAAR), New Delhi under Section 28H of the Customs Act, 1962 seeking an advance ruling on the classification of the proposed imports of “Moving Style” and its Floor Stand. The applicant proposed classification of “Moving Style” under HSN 8471 as an Automatic Data Processing Machine (ADPM) and the Floor Stand under HSN 8473 as an accessory suitable for use solely or principally with such machines.
The applicant described “Moving Style” as a 27-inch touchscreen smart device with a detachable wheeled stand, built-in battery, Tizen operating system, quad-core processor, RAM, internal storage, Wi-Fi, Bluetooth, HDMI and USB-C connectivity, built-in speakers and microphone, app installation capability, document editing through cloud-based applications, OTT streaming, remote PC access and touchscreen, virtual keyboard and voice input functionality. The applicant contended that the device satisfied all four conditions prescribed under Note 6(A) to Chapter 84 for classification as an ADPM. It further argued that the Floor Stand was an accessory designed solely or principally for use with the device and therefore classifiable under Heading 8473. The applicant relied on judicial decisions including Ingram Micro India Pvt. Ltd., Bright Point India Pvt. Ltd., Commissioner of Central Excise, Delhi v. Insulation Electrical (P) Ltd. and Pragati Silicons Pvt. Ltd. in support of its submissions.
