BLOOMBERG DATA SERVICES INDIA PVT LTD Vs. COMMISSIONER DESIGNATED [R K SINGH ADDL DIRECTOR GENERAL DRI]

JUDGEMENT

(1.) 1. An application has been filed by M/s Bloomberg Data Services (India) Pvt. Ltd., (the name of the applicant as amended and to be referred to hereinafter as the 'applicant') seeking advance ruling under Section 28H(2)(a) of the Customs Act, 1962. The issue, though not shaped in a question form, on which an advance ruling has been sought by the applicant, is in respect of classification of Bloomberg Keyboard under Customs Tariff Act, 1975.

(2.) In the statement of the relevant facts having bearing on the question on which the advance ruling is required, the applicant has stated that they are engaged in the business of providing on-line financial information. For this purpose, they provide computer hardware facilities. In this regard the applicant is proposing to import keyboards used for personal computers. According to the applicant, the keyboard is having additional features to cater to the needs of the applicant. It also has an audio system consisting of speakers and a microphone for use with multimedia applications and to conduct telephone calls. The keyboard also contains a low-speed embedded processor and a liquid crystal display which shows keyboard status information.

(3.) THE Departmental representative is also of the view that despite the add-on functions, the essential function of this product basically remains to be data input to a personal computer. It cannot be used as a telephone set or a speaker system separately. THE product contains essential characteristics of an input device of an automatic data processing machines and hence it appears classifiable under Customs Tariff Heading 8471 being a keyboard with add-on functions to be used with a Personal Computer.