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
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