TMI Blog2022 (2) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... y certain instruments (e.g., measuring instruments). The input data are converted by the input units into signals which can be used by the machine, and stored in the storage units. Part of the data and program or programs may be temporarily stored in auxiliary storage units such as those using magnetic discs, magnetic tapes, etc. Open source information as well as the submissions of the applicant portrays the subject item as an AIO which is a fully functional ADP machine that operates without restrictions. The A10 is equipped with hardware and software that allow it to perform, without artificial constraints, general computing tasks, where users are free to add or remove applications of their choosing. Creative Touch 5-series Interactive Flat Panel (IFP) merit classification under sub heading 84714190 of the first schedule to the Customs Tariff Act, 1975. - Ruling Nos. CAAR/Mum/ARC/04/2022, Application No. CAAR/CUS/APPL/75/2021 - - - Dated:- 2-2-2022 - M. R. Mohanty (Customs Authority for Advance Rulings, Mumbai) For the applicant: Sh. L. Gokulraj, Advocate Ruling M/s. Audio Distribution House Pvt. Ltd. (hereinafter referred to as 'the applicant' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which delivers incredible software functionality, including a 4K-optimized user interface. Apart from Android OS, this panel is capable of functioning on Microsoft Windows 10 OS, if an optional OPS SLOT-IN PC MODULE is added in the system. The subject item has two variants in this Optional Module (a) OPS2-15, which consists of Quad-core Intel Core i5 8250U Micro Processor (CPU), 8 GB DDR4 RAM, Intel UHD Graphics 620 Graphics Card and 128GB SSD; and (b) OPS2-17, which consists of Quad-core Intel Core i7 8550U Micro Processor (CPU), 8 GB DDR4 RAM, Intel UHD Graphics 620 Graphics Card and 256GB SSD. In addition, the panel provides enhanced protection via programmable PIN code and USB port disable function, thereby ensuring that the Optoma 5-series IFP is safe and secure for any environment. As per Webopedia, the term, All-in-one Computer System is defined as follows, 'An All-in-One (AIO) Computer system is a type of computer which has all the parts of a computer like CPU, memory (ram storage) motherboard, graphic processing using or graphic card, all in one place, inside the panel body. Like a tablet computer system, the subject item also typically come with a mobile operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the processing run. It is further submitted that the subject item Optoma Creative Touch 5-Series Interactive Flat Panel , has the necessary hardware memory (RAM+ Storage- SSD), in which the operating system as well as other software programs are stored to execute the data processing process, thereby satisfying the condition 5(A)(i) of the chapter notes. The software loaded in the IFP being freely programmable in accordance with the requirements of the user, fulfils the condition 5(A)(ii) of the chapter notes. Creative Touch 5-Series Interactive Flat Panel, performs arithmetical computations specified by the user which satisfies the condition 5(A)(iii) of the chapter notes. And it has a processing program, which makes it capable of modifying their execution by logical decision during the processing run, satisfying the condition 5(A)(iv) of the chapter notes. 6. I have considered all the materials placed before me in respect of the subject item for which an advance ruling has been sought. I have gone through the written submissions as well as the points made during personal hearing. In absence of comments on this subject from the jurisdictional authority on the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tored in auxiliary storage units such as those using magnetic discs, magnetic tapes, etc. But these machines must have a main storage capability which is directly accessible for the execution of a particular program and which has a capacity at least sufficient to store those parts of the processing and translating programs and the data immediately necessary for the current processing run. Digital data processing machines may comprise in the same housing, the central processing unit, an input unit (e.g., a keyboard or a scanner) and an output unit (e.g., a visual display unit), or may consist of a number of interconnected separate units. In the latter case, the units form a system when it comprises at least the central processing unit, an input unit and an output unit (see Subheading Note 1 to this Chapter). 7. As already discussed above, complete digital data processing system must comprise, at least: (1) A central processing unit which generally incorporates the main storage, the arithmetical and logical elements and the control elements; in some cases, however, these elements may be in the form of separate units. (2) An input unit which receives input data and conv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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