Smart Robot cannot be Treated as Electronic Toy Due to ADP Functionality

RN Chidakashi Technologies Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT Chennai) decided two connected appeals concerning the customs classification of the AI-powered “MIKO-3” smart robot imported by the appellant company. Although arising from separate adjudication orders, both appeals involved an identical issue and were therefore heard together and disposed of by a common order.

The appellant is engaged in the business of importing and manufacturing Automatic Data Processing U

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