The issue for consideration was whether a Voice Tab named by the assessee as ‘HP Slate 6” Voice Tab’ is classifiable under CTH 8471 as an automatic data processing machine or under CTH 8517 as telephone for cellular network.
Observing that the goods were capable of use both as a cellular telephone and as an automatic data processing machine (in form of a ‘Tab’) but the principle function being that of a cellular telephone, CESTAT Delhi, in its decision in the case of Hewlett Packard, has held the goods to be classifiable under CTH 8517.
Reliance in this regard was placed by the assessee and approved by the Tribunal, on WCO guidelines for classification of tablet of certain dimensions which were not met by the impugned goods, for classification as automatic data processing machine under CTH 8471.
Reliance was also placed on Chapter Note 5(D) to Chapter 84 of the Customs Tariff which excludes apparatus capable of use as a telephone from classification under CTH 8471.