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2024 (1) TMI 1167 - AAR - CustomsClassification of goods sought to be imported - Interactive Large Format Display - to be classified under Heading 8528 or under Heading 8471? - HELD THAT:- On perusal of the comments of the concerned Commissionerate on the application for advance ruling, it is observed that word ‘Display’ in the description of item ‘Interactive Large Format Display’ has caught their attention and same has been made basis to arrive at essential/principal function of the subject goods however, it appears that importance of the word ‘Interactive’ in the description of the subject goods, has not been discussed much. The word ‘Interactive’ in the description of the subject goods immediately brings to the front various capabilities of the subject goods and on closer examination, the capabilities of the subject goods meet the requirement under Chapter Note 6(A) of Chapter 84 for a machine to mean as ‘automatic data processing machine’. Moreover, once an item has inbuilt input unit, output unit along with processing unit then it is obvious that the item is capable of performing multiple functions - the issue of classification, in the instant application gets settled in terms of Rule 1 and Rule 6 of General Rules for Interpretation of Import Tariff (GRI) without inviting reference to Rule 3 of GRI. It is also noted that a number of rulings and judgments have been quoted by the concerned Commissioner to justify classification under Heading 8528. However, it is felt that judgment of CESTAT, New Delhi in the case of M/s. Ingram Micro India Private Limited [2022 (2) TMI 308 - CESTAT NEW DELHI] is the most appropriate, giving detailed explanation for classification of goods similar to the subject goods under Heading 8471. It is also noted that the Customs Authority for Advance Rulings, Mumbai examined the question of classification of similar goods and ruled for classification of such goods similar to the subject goods in sub-heading 8471 41 90, while referring to the Final Order of Hon’ble CESTAT, New Delhi in an appeal filed by M/s. Ingram Micro India Private Limited. The proposed items of import namely, “Interactive Large Format Display-Model Think Vision T86, T7S, T65 (with camera) & T65 (without camera)” merit classification under sub-heading 8471 41 90 of the First Schedule to the Customs Tariff Act, 1975.
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