TMI Blog2024 (1) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LFDs. In addition, they are also equipped with an additional port to support a stable, secure internet connection. A user can also load and execute a program through these various ports. The Interactive LFDs also allow downloading and installing new programmes by the user to customise the system as per their needs. The Interactive LFDs come with pre-installed Smart Whiteboard and Lenovo Projections applications which permit users to collaborate both on-site as well as remotely. The presence of Smart Whiteboard allows users to make notes either using fingers/stylus and even permits multiple users to write together, compare notes, etc. The Interactive LFDs also have a user-friendly interface which allows the users to organise documents and also customise device settings. These systems also come preloaded with various widget options, screen and voice recorder, calculator, calendar, etc. The Interactive LFDs have various ports available USB Type C, USB Type B, USB 3.0 Type A, HDMI 2.0, AV In, LAN ports, etc. Through these ports, a user can also connect the Interactive LFDs with other devices. Besides providing connection options through ports, users can also connect wirelessly thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable on Android App Store. Application and Program are two different things. Program, as name suggest, are simply set of instructions that are developed to work in single platform and usually written by computer programmer in programming language, whereas, Application, as name suggests, are simply apps that are designed for end user to perform specific task and achieve their purpose as well as they can manipulate text, numbers, graphics, audio, and combination of these elements, etc. As per the catalogue of the imported goods (subject goods), there is nowhere mentioned that it can be re-programmed. Therefore, the goods under import are not freely programmable, only application which runs on Operating System/Software can be installed by the user. The goods under import does not support to be re-programmed, therefore, user would not be able to run logical program on the device. Chapter Note 6(A)(iv) provides that executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during processing run and as per the catalogue and function mentioned of the goods, it is evident that these goods cannot execute the logical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Interactive Flat Panels being primarily used as Display System cannot be considered as a simple input or output device and is to be identified with its primary function of display by applying Note 6(E) of Chapter 84. Cellular Android Phones do incorporate all the functions of an ADP Machine and also works on Android OS, yet the same is classified under cellular phones as the primary function is communication. Applying the same analogy the principle function of the item under import is to interact through display. As per Rule 1 of the General Rules for the interpretation of the Harmonized System, the titles of Sections, Chapters and sub chapters are provided for ease of reference only, for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provision stipulated therein. Accordingly, it appears that in the instant case even though, the goods meeting the requirement of Note 6(A) of Chapter 84, however, as per Note 6(E) of Chapter 84, the principal function will guide the classification of the impugned goods. Further, Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also mentioned that though the applicant has imported the samples of the goods in question, commercial import of the same is yet to start. He reiterated the submissions made in the application for advance ruling. 6. Finding that the Customs Authority for Advance Rulings, Mumbai has already issued rulings on the similar item, I draw attention to the second proviso under sub-section (2) of Section 28-I of the Customs Act, 1962 which bars the Authority to allow application where the question raised in the application, is already pending in the applicant s case before any officer of customs, the Appellate Tribunal or any Court, or same as in a matter decided already by the Appellate Tribunal or any Court. However, I note that CAAR, Mumbai has issued rulings on similar goods against the application for advance rulings filed by the applicant other than the applicant in the instant application. Thus, finding that the application is valid in terms of the provisions of the Customs Act and the CAAR Regulations, 2021, having gone through the submissions of the applicant, comments of the concerned Commissioner, having heard the applicant, and recognizing that importance of timely pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the user may be able to choose between a number of such Fixed Programs, (iii) these goods cannot execute the logical functions without human intervention, (iv) an Interactive Large Format Displays (Interactive LFDs) are nothing but a large-format touch-screen display ideal for meeting rooms and collaborative spaces. It is a replacement for clunky or outdated projector technology with a higher-quality display, enhanced connectivity, and built-in software solutions. These solutions are perfect for business opportunities, educational pursuits, and even at home leisure. In a nutshell on Interactive LFDs are a type of interactive whiteboard (IWB), as per Note 6(D) to Chapter 84, Heading 8471 does not cover the monitors and projectors not incorporating television reception apparatus when presented separately even if they meet all the conditions mentioned in Para (C) of the said Note. Further, para (E) states that machines, instruments or apparatus incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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