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2022 (2) TMI 1373 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAIClassification of goods proposed to be imported - Creative Touchy-series Interactive Flat Panel (IFP) (Model - 5652RK, 5752 RK &5852RK) - classifiable under customs tariff entry 84 714190 or not - whether the impugned goods, 'namely Creative Touch 5-series Interactive Flat Panel' can be considered as ADP machines? HELD THAT:- The machines which operate only on fixed programs, i.e., programs which cannot be modified by the user, are excluded even though the user may be able to choose between a number of such fixed programs. The digital data processing machines have storage capability and also stored programs which can be changed from job to job. Digital machines process data in coded form. A code consists of a finite set of characters (binary code, standard six-bit ISO code, etc.). The data input is usually automatic, by the use of data media such as magnetic tapes, or by direct reading of original documents, etc. There may also be arrangements for manual input by means of keyboards or the input may be furnished directly by certain instruments (e.g., measuring instruments). The input data are converted by the input units into signals which can be used by the machine, and stored in the storage units. Part of the data and program or programs may be temporarily stored in auxiliary storage units such as those using magnetic discs, magnetic tapes, etc. Open source information as well as the submissions of the applicant portrays the subject item as an AIO which is a fully functional ADP machine that operates without restrictions. The A10 is equipped with hardware and software that allow it to perform, without artificial constraints, general computing tasks, where users are free to add or remove applications of their choosing. Creative Touch 5-series Interactive Flat Panel (IFP) merit classification under sub heading 84714190 of the first schedule to the Customs Tariff Act, 1975.
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