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TMI Blog2019 (6) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse & Monitor) They claimed classification under CTH 84715000. 2.2 The goods covered under this Bill of Entry were referred for first check examination with specific order to ascertain weight of each item. Representative sample of goods were also called for by the appraising officer. Examining Officer informed that both the items have weight less than 10 kgs per piece [Item no C 100 wt 8.53 kgs and C 300 wt 9.8 Kgs]. On viewing the sample, the goods were found to be all in one computer having integrated CPU, VDU, keyboard and mouse. 2.3 Department was of the view that imported goods were more appropriately classifiable under heading 84713010 and informed the appellants. 2.4 After taking into account the submissions made by the part vide their letter dated 06.11.2009 & 20.11.2009 and during personal hearing, the issue of classification was adjudicated by the Assistant Commissioner as per his order referred in para 1, supra. 2.5 Aggrieved by the order of Assistant Commissioner, appellants filed the appeal before Commissioner (Appeal). Commissioner (Appeal) upheld the order of Assistant Commissioner and dismissed the appeal filed by the party as per his order referred in para 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that when a processing unit falling under Sub Heading No 8471 50 with two other items in one housing are presented with the third remaining item attachable to them from outside the same assumes the character of a complete computer an no longer remains classifiable under 847150 and has to be classified under heading 847130, 8471 41 or 8471 49 depending upon its weight and description. Since these goods are being presented in the form of system and not machine, therefore they should get classified under Heading 8471 49 00 since they are Automatic Data Processing Machine and are also presented in form of system. They had claimed the classification in this heading before both the authorities. H. Since the item imported by them is neither portable nor having the keyboard the classification made by the revenue under heading 847130 cannot be sustained. I. Similar goods are being allowed clearance by other custom formation by allowing the CVD assessment on transaction value and the same practice should have been followed. J. They are entitled to refund 4.1 Mater was listed on 06.09.2018, 01.11.2018, 30.11.2018, 03.01.2019, 12.02.2019, 11.03.2019 & 09.04.2019. None appeared o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n frame computer 8471 41 90 -- Other 8471 49 00 -- Presented in the form of systems 847150 00 - Processing units other than those of sub-headings 8471 41or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units 5.3 From the terms of heading reproduced as above to be classified under heading 847130, the imported item should bei. i. A portable device; and ii. Have weight not more than 10 kgs; and iii. Should have a Central Processing Unit; and iv. Should have a keyboard; and v. Should have a display unit. 5.4 From the examination of technical literature of the imported goods it is quite evident that item imported is having features as indicated below: i. Is a portable device as it can be easily be located and relocated from one place to another place; ii. Has weight less that 10 kgs; iii. Has a central processing unit; iv. Has a touch screen, virtual keyboard. v. Has display unit. 5.5 Adjudicating authority has on the basis of the product catalogue observed in para 7 as follows: "7. The imported goods are all-in-one computer with integrated cpu and vdu and with keyboard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puter. The earliest PCs designed for easy transport were called portables. As the size and weight of most portables decreased, they became known as laptop computer and later as notebook computer. Today, larger transportable computers continue to be called portable computers. Most of these are special-purpose computers - for example, those for use in industrial environments where they need to be moved about frequently." ii. https://www.techopedia.com- "A Portable computer is a computer that comes with a keyboard and display and one which can be easily relocated or transported, although less convenient compared to a notebook." "Advantages of a portable computer: * Compared to other mobile computing device or laptop, portable computer makes use of standard motherboards and also provide plug in slots for add in cards. * Portability and flexibility to use is a definite advantage for portable computer over desktop computers. * Portable computers use less space than desktop computers and are smaller in size. * Compared to a desktop computer, the power consumed is less in case of portable computer and can help in power and cost savings. * Compared to desktop computers, immed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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