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2022 (12) TMI 951 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAClassification of goods - Walltop Computer roombr - classifiable under tariff heading 8471 41 90 or not - HELD 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. It has 16GB RAM & internal storage of 1 TB and hence is capable of storing the programs / data for execution of the programs; it has Intel 10th/11th Generation i5/i7 processor mother board and hence can be freely programmed in accordance with the requirements of the user; can also perform arithmetical computations specified by the user and can execute a processing program & take logical decisions during the running of the said program. Therefore the impugned product squarely gets covered under category of automatic data processing machines. In the instant case the impugned 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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