Commr. Of Customs, Bangalore vs M/S Acer India Pvt. Ltd

The Supreme Court addressed the classification of laptop computers under the Customs Tariff Act, specifically under Entry 8471 and the Computers (Additional Duty) Rules, 2004. The Court held that laptops, being portable digital automatic data processing machines, are subject to additional duty of 7% as they fall within the definition provided in the Tariff. The appeal by the Revenue was dismissed, affirming the Tribunal's decision that laptops do not constitute a CPU with monitor, mouse, and keyboard imported as a set under the relevant rules.