Gaming laptops are Automatic data Processing Machines and not Video Game Console


Last updated: 29 August 2023

Court :
CESTAT, Chennai

Brief :
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated August 03, 2023] held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as "Automatic data processing machines" even though it is being marketed as a gaming computer that is capable of running high end graphic intensive games.

Citation :
Customs Appeal No. 42563 of 2018 dated August 03, 2023

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Bimal Jain
Published in Custom
Views : 200

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