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2017 (3) TMI 1432 - AT - CustomsClassification of imported goods - HP Slate 6’ Voice Tab - whether the Impugned goods are classifiable under 8471 as an automatic data processing machine or under 8517 as telephone for cellular network? - Held that: - It is evident that the goods are capable of use both asset as cellular telephone as an automatic data processing machine (Tablet). With the advances and technology, there is a thin line between a tablet capable of being used as a telephone as well as a telephone capable of being used as a tablet - The WCO guidelines suggest classification of tablet as an Automatic Data Processing Machine under 8471 in cases where the machine has dimensions as mentioned. But, the dimensions of the Impugned goods are smaller in comparison with the WCO guidelines for tablet, computers. Accordingly, in line with the WCO guidelines, the impugned goods may not be classifiable under 8471. Once the classification under 8471 is ruled out, the alternate classification suggested is under 8517 - the goods merit classification under 8517 and not under 8471 - appeal allowed - decided in favor of appellant.
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