Supreme Court Judgement on Portability of Automatic Data Processing Machines

(Judgement supplied by Adv Bibash Dev, Noida)

Held that portability is a matter of functionality, mere weight and size as defined by 8571 30 (Laptop) cannot be sole criteria (Our interpretation, tablets as communication devices are align to mobile phones and may go in heading 8517 and not in 8471 as hand held computers).

· Hewlett Packard India Sales Pvt. Ltd. (Now HP India Sales Pvt. Ltd.) VERSUS Commissioner of Customs (Import), Nhava Sheva [CIVIL APPEAL NO 5373 OF 2019]

· Lenevo (India) Pvt. Ltd. VERSUS Commissioner of Customs (Import), Nhava Sheva [CIVIL APPEAL NO 6715 OF 2019]

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