TMI BlogWalltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90X X X X Extracts X X X X X X X X Extracts X X X X ..... Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90 - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 24-1-2023 - - The AAR, Karnataka in the matter of IN RE: M/S. VIRTULIVE TECHNOLOGIES PVT. LTD. - 2022 (12) TMI 951 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA has held that, a walltop computer is neither a micro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -computer nor a large computer and to be classified as an automatic data processing unit covered under Customs Tariff heading 8471 41 90 . Facts: M/s Virtulive Technologies Pvt. Ltd. ( the Applicant ) is engaged in the manufacturing of a Walltop Computer named Roombr ( the Impugned Product ), which aims to extend computing power to an interactive wall to make office meetings and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassroom teaching easier. The Applicant has contended that the Impugned Product is an Automatic Data Processing machine and has a central processing unit i.e. a processor-based motherboard with RAM and storage, an input unit i.e. an IR pen and a Bluetooth keyboard and an output unit i.e. a projected interactive display and hence, the Impugned Product is classifiable under tariff heading 8471 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 90 of Chapter 84 of the Customs Tariff Act, 1975 ( the Customs Tariff Act ). The Applicant has sought an advanced ruling regarding classification of the Impugned Product. Issue: Whether the Impugned Product is covered under tariff heading 8471 of the Customs Tariff Act ? Held: The AAR, Karnataka in IN RE: M/S. VIRTULIVE TECHNOLOGIES PVT. LTD. - 2022 (12) TMI 95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA has held as under: Noted that, the Impugned Product can perform all of the tasks listed in Note (6)(A) to Chapter 84 of the Customs Tariff Act . As a result, it perfectly fits into the category of automatic data processing machines. Observed that, the Impugned Product has a central processing unit, an input unit and output unit as mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the explanatory notes pertaining to tariff heading 8471 of the Customs Tariff Act . Further, the Impugned Product is covered under the category of automatic data processing machines. Stated that, the sub-classification of the Impugned Product will be classified as others under tariff heading 8471 41 90 as the Impugned Product is neither a micro-computer nor a large computer. Hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that, the Impugned Product is classifiable under tariff heading 8471 41 90 . Relevant Provisions: Note (6)(A) to Chapter 84 of the Customs Tariff Act (w.e.f. January 1, 2022): For the purposes of heading 8471, the expression automatic data processing machines means machine capable of : (i) storing the processing programme or programmes and at least the data immedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately necessary for the execution of the programme (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run; Tariff heading 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 41 90 of the Customs Tariff Act : Tariff Item Description Unit Rate of Duty Preferential Area Rate 8471 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D MACHINES FOR PROCESSING SUCH DATA , NOT ELSEWHERE SPECIFIED OR INCLUDED 847141 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined : 84714110 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Micro computer u Free 84714120 Large or main frame computer u Free 84714190 Other u Free (Author can be reached at info@a2ztaxc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orp.com ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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