In CAAR/Mum/ARC/56/2023 -AAR- AAR (Maharashtra) classifies 'Interactive Display System (ViewBoard)' under Heading 8471
Member Narendra V. Kulkarni [08-06-2023]

Read Order: In Re: M/s. Brightpoint India Pvt. Ltd and others

Chahat Varma

New Delhi, June 15, 2023: The Maharashtra bench of the Authority for Advance Rulings has ruled that the 'Interactive Display System (ViewBoard)' should be classified under Heading 8471, specifically under sub-heading 84714190 as 'Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined'.

M/s. Brightpoint India Pvt. Ltd. (applicant), engaged in the distribution of Information Technology and Telecommunication products, had sought advance ruling on the classification of 'Interactive Display System (ViewBoard)’.

The Authority determined that the subject goods, based on their working and features, were not merely units of automatic data processing (ADP) machines or ADP machines presented in the form of systems. Instead, they were considered to be ADP machines themselves.

“As the machines under consideration do not have a keyboard, they appear to be classifiable as other ADP machines under 2nd one-dash subheading. Subheading 847141 covers other ADP machines; comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined. For the machines under consideration, the LED screen satisfies the requirement for output and the touchscreen satisfies the requirement for input apart from the CPU inbuilt into the device. Therefore, the subject goods appear to be classifiable under subheading 847141 and more specifically under subheading 84714190,” observed the Authority.

The Authority held that the subject goods were capable of performing plethora of functions independently on standalone basis and these devices were much more than mere display devices. In fact, display was only one of the features of the goods and cannot be construed to be its only function, much less its principal function.

The Authority also noted the subject goods satisfied all the conditions laid down under Note 6(A) of Chapter 84, thereby validating the expression ‘automatic data processing machine’.