Custom
TRT-2025-
AAR Karnataka
Date:-12-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 12 December 2022
Key Pointers –
- The Applicant, M/S. Virtulive Technologies Pvt. Ltd. has developed a product "Walltop Computer". The user community of the product broadly covers all the users who are in need of Laptop or computer as it adds more value than Laptop and computers.
- The issue involved here is whether the product "Roombr", a walltop computer, is classifiable under tariff heading 8471 41 90?
- The AAR observed that the product “Roombr”, in the instant case is a machine capable of performing all the functions envisaged under Note 5(A) to Chapter 84, simultaneously. Therefore the impugned product squarely gets covered under category of automatic data processing machines.
- It was held that the product “Roombr” comprises a central processing unit, a Bluetooth keyboard and IR pen to provide interactivity support as an input unit and a projected interactive display as an output unit. Therefore, even on this aspect also the impugned product squarely gets covered under the category of automatic data processing machines under the tariff heading 8471 41.
- The heading 8471 41 has three sub headings covering Micro Computer, Large or main frame computer and other. In the instant case the impugned product is neither a micro-computer nor a large or main frame computer and thus it gets covered under others. Therefore, the impugned product is classifiable under tariff heading 8471 41 90.
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