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VAT - Highlights / Catch Notes

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Classification of tablet computers with calling feature - tablet ...


Tablet Computers with Calling Features Not Classified as Telephones Under Sub-heading 8525 50, Notification Dated April 1, 2011.

February 29, 2020

Case Laws     VAT and Sales Tax     HC

Classification of tablet computers with calling feature - tablet computer is not comparable with any of the three devices which came to be deleted from sub-heading 8525 50 vide notification dated 1st April, 2011, inasmuch as, it is neither a car telephone nor a transportable telephone nor a cellular telephone. Thus, the functions mentioned and relatable to calling functions, etc. are merely incidental and the same do not alter the basic feature of the goods in question namely, tablet computers - HC

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