Classification of goods— In the instant case, the applicant stated that they developed a product “Walltop Computer”, which is an integration of core computing elements with the following features and specifications; the user community of the product broadly cover all the users who are in need of Laptop or computer as it adds more value than Laptop and computers.-

(a) Intel 10th/11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)

(b) Internal storage of 1TB SSD (Expandable to 2TB) Storage

(c) WIFI/Bluetooth/USB and HDMI user interfaces

(d) 4G/5G compatible LTE Module that enhances its connectivity to the mobile networks.

(e) Optimized in-house developed system integration processor controller, a proprietary design

(f) Built-in array microphone and wireless microphone modules for user interaction.

(g) Integrated high intensity (1200 lumens) LED Optical Projection system with a life of 30000 hours acting as a display.

(h) The projected interactive display size is 120-inch diagonal - the biggest for any computer.

(i) Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.

(j) Allows to connect with blue tooth keyboard and IR pen to provide input by the users.

In view of the above, the applicant has sought advance ruling in respect of classification of their product “Walltop Computer”.

The applicant, in view of the foregoing, contends that their product i.e. walltop computer “roombr” is an automated data processing machine that comprises in the same housing a central processing unit with Intel/other equivalent processor based mother board, RAM & Storage and also has interactive projected screen using optical engine using IR pens or on-screen keyboard or external Bluetooth keyboard as an input unit/device. Therefore the product is classifiable under tariff heading 8471 41 90. The applicant contends that their product qualifies to be an automatic data processing machine.

In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR pen to provide interactivity support as an input unit and a projected interactive display as an output unit. Therefore, even on this aspect also the impugned product squarely gets covered under the category of automatic data processing machines under the tariff heading 8471 41.

Held that— The product “roombr”, a walltop computer is rightly classifiable under tariff heading 8471 41 90.