15th May, 2013
Machines commercially referred to as “Tablet Computers” are more appropriately classifiable in Heading 8471, sub-heading 8471 30 of the Customs Tariff and not under Heading 8517 as mobile phones.
Circular No. 20/2013-Cus., dated 14-5-2013 issued by the Central Board of Customs & Excise, India, holds that the function as an Automatic Data Processing Mach...
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