Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90
The AAR, Karnataka in the matter of M/s Virtulive Technologies Pvt. Ltd. [Advance Ruling No. KAR ADRG 48/2022 dated December 12, 2022] has held that, a walltop computer is neither a micro-computer nor a large computer and to be classified…