In re Virtulive Technologies Pvt. Ltd (GST AAR Karnataka)
Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90
The AAR, Karnataka in the matter of M/s Virtulive Technologies Pvt. Ltd. [Advance Ruling No. KAR ADRG 48/2022 dated December 12, 2022] has held that, a walltop computer is neither a micro-computer nor a large computer and to be classified as an automatic data processing unit covered under Customs Tariff heading 8471 41 90.
Facts:
M/s Virtulive Technologies Pvt. Ltd. (“the Applicant”) is engaged in the manufacturing of a Walltop Computer named ‘Roombr’ (“the Impugned Product”), which aims to extend computing power to an interactive wall to make office meetings and classroom teaching easier.
The Applicant has contended that the Impugned Product is an Automatic Data Processing machine and has a central processing unit i.e. a processor-based motherboard with RAM and storage, an input unit i.e. an IR pen and a Bluetooth keyboard and an output unit i.e. a projected interactive display and hence, the Impugned Product is classifiable under tariff heading 8471 41 90 of Chapter 84 of the Customs Tariff Act, 1975 (“the Customs Tariff Act”).
The Applicant has sought an advanced ruling regarding classification of the Impugned Product.
Issue:
Whether the Impugned Product is covered under tariff heading 8471 of the Customs Tariff Act?
Held:
The AAR, Karnataka in Advance Ruling No. KAR ADRG 48/2022 of 2022 has held as under:
