Posts Tagged ‘desktop’

Accessories are distinct from parts of cellular phone and headset can be us...

Posted On July 31st, 2023

Note – The earphones CX 275s can be used with variety of devices including cellular mobile phones and it, therefore, cannot be considered as part in any of the devices […]

All In One Computers not portable computers for Tariff and over reliance on...

Posted On January 18th, 2023

Note – Keeping in view the applicable understanding of the element of ‘portable’ as understood in common parlance used in the trade of ADPs, All­in­One Integrated Desktop Computers’ are not […]

Network Interface Cards distinct from router cards for HSN and would be app...

Posted On September 28th, 2022

Note – NIC i.e. Network Interface Cards referred to under the category of ‘other communication apparatus’ in the HSN Explanatory Notes are those interface cards which can perform on a […]

Payment of salary in foreign currency to group company abroad for employees...

Posted On October 6th, 2020

Note – The employees of overseas group companies have come on secondment to the Appellant. The employer-employee relationship exists between the Appellant and Seconded Personnel who have been sent on […]

e-book is distinct from legal content provided though on-line database for ...

Posted On May 10th, 2020

Note – The supply of DVD/CDs with The Law Weekly Desktop’ Software loaded along with its end user license by the applicant is a supply of goods classifiable under CTH […]

Back office support service on day to day activity for client falls under 9...

Posted On October 18th, 2019

Note –   Juniper Inc has outsourced its works to the applicant and the applicant is providing his services either updating in the system and if the system is not […]

Goods to be classified based on main or principal function and not on added...

Posted On October 17th, 2019

Note – The goods in question are speakers with added function I.e USB port and FM radio, and the main role of the item in question remains amplifying the sound […]

CPU gives the desktop computer its essential character and falls under HSN ...

Posted On October 9th, 2019

Note – The product description is given as Desktop Computer which in common parlance and technical sense known as a system unit which is otherwise known as a central processing […]

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