In Ruling No. CAAR/MUM/ARC/60/2023 -AAR- AAR (Maharashtra) rules Lenovo's interactive large format displays merit classification under 8471 4190
Member Samar Nanda [05-09-2023]

Read Order: In Re: Lenovo India Private Limited

Chahat Varma

New Delhi, September 19, 2023: The Maharashtra bench of the Authority for Advance Rulings has ruled that the Lenovo's interactive large format displays, merit classification under Sub-heading 8471 4190 of the First Schedule to the Customs Tariff Act, 1975.

In the matter at hand, Lenovo India Private Limited (applicant), engaged in the manufacture and trade of laptops/personal computers in the Indian market, was planning to import four models of Interactive Large Format Displays from the supplier, Lenovo PC Hong Kong, and other Lenovo group entities. They had sought an advance ruling on the classification of these Interactive Large Format Displays under Tariff Item 8471 41 90.

The single-member bench of Samar Nanda noted that in the case of M/s. Ingram Micro India Private Limited v. Principal Commissioner of Customs (Import) [LQ/CESTAT/2022/74], a detailed explanation was provided for the classification of goods similar to the subject interactive large format displays under heading 8471.

The bench also observed that while the description of the item includes the term 'Display,' it is important to note the significance of the word 'Interactive.' The word 'Interactive' implies various capabilities of the subject goods that align with the requirements outlined in Chapter Note 6(A) of Chapter 84, which pertains to automatic data processing machines. When an item possesses built-in input, output, and processing units, it is evident that the item can perform multiple functions.

Based on the analysis and explanation provided, the bench held that the ‘Interactive Large Format Display-Model Think Vision T86, T75, T65 (with camera) & T65 (without camera)’ should be classified under Sub-heading 8471 4190.