Walltop Computer “roombr” is classifiable under tariff heading 8471 41 90: AAR

Case Details: Authority for Advance Rulings, Karnataka Virtulive Technologies (P.) Ltd., In re - [2023] 146 taxmann.com 185 (AAR-KARNATAKA)

Judiciary and Counsel Details

• • Dr. M.P. Ravi Prasad & T. Kiran Reddy, Member
  • Gangadhara Rao & Raghav Narayan for the Applicant.

Facts of the Case

The applicant developed a product “Walltop Computer named as roombr” which would be an integration of core computing elements and add value more than Laptop and Computers. It filed an application for advance ruling to determine appropriate classification of its product.

AAR Held

The Authority for Advance Ruling observed that the impugned product would consist of a central processing unit, a Bluetooth keyboard, IR pen to provide interactivity support as an input unit and a projected interactive display as an output unit. Therefore, the impugned product would squarely get covered under the category of automatic data processing machines under the tariff heading 8471 41. However, the impugned product being neither a micro-computer nor a large or main frame computer, would be covered under ‘other’ category and therefore it would be classifiable under HSN Tariff Item 8471 41 90.