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2019 (4) TMI 1094 - AT - CustomsClassification of imported goods - HP Dream Screen All in One 400 PC - classified under CTH 84713010 or under CTH 84715000 - HELD THAT:- The manufacturer has himself stated that the product is having a touch screen and virtual on screen keyboard is as good as the physical keyboard, and could be used for entry of data. Hence there is no merits in the submissions of the appellant to the effect that there is no keyboard imported/ associated with the imported goods - The terms of heading 847130 do not require the presence of physical keyboard but only require a keyboard as input device. Even the presence of onscreen keyboard is enough to fulfill the requirements of said heading. Whether the item imported is portable or not? - Appellants have contended that the item imported is not portable and hence the same cannot be classified under heading 847130 - HELD THAT:- It is observed that in technical literature “portable computers” are not limited to laptops/ notebooks but this term is used for all computers which can be easily relocated from one place to another place - the imported goods are definitely in category of portable computers. There is no support to the contentions raised by the appellant from the technical literature put forth by them. Nowhere in the technical literature relied upon by the appellant it is stated that keyboard has to be physical only. Since the imported goods satisfy all the terms and conditions for classification under heading 847130, there is no fault/error in the classification as determined by the adjudicating authority and the appellate authority - appeal dismissed - decided against appellant.
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