Samsung 'Moving Style' Classified as Other Monitor Under CTH 8528 59 00 — CAAR Delhi Advance Ruling
Background and Overview
M/s Samsung India Electronics Pvt. Ltd., headquartered at 6th Floor, DLF Centre, Sansad Marg, New Delhi — 110001, approached the Customs Authority for Advance Rulings (CAAR), New Delhi by filing an application dated 04.02.2026, registered as Serial No. 194/2025-26. The application was filed under Section 28H of the Customs Act, 1962, seeking an advance ruling on the appropriate customs classification of two proposed import items — a product branded as 'Moving Style' and its accompanying Floor Stand — prior to their importation into India.
The central dispute revolved around whether the 'Moving Style' device deserved classification as an Automatic Data Processing Machine (ADPM) under Heading 8471 of the First Schedule to the Customs Tariff Act, 1975, or whether it was more appropriately a monitor falling under Heading 8528. The Floor Stand's classification was correspondingly linked — either under Heading 8473 as an accessory to ADP machines, or under Heading 8529 as a part of display apparatus.
Product Description: What Is 'Moving Style'?
Samsung described the 'Moving Style' as a next-generation smart interactive device featuring a blend of computing and display capabilities. Key technical specifications included:
Hardware Specifications
- Display: 27-inch LCD with TFT and CF substrates, polarizer, backlight unit, cover glass, and capacitive touchscreen
- Processor: PONTUS-M Quad-Core CA72 @ 1.7GHz
- RAM: LPDDR4 64-bit 1.6GHz x 2, totalling 4GB
- Internal Storage: eMMC 16GB
- Flash Memory: 2MB
- Battery: Built-in 69WH with USB-C charging support
- Ports: HDMI x1, USB-C x2
- Wireless: Wi-Fi, hotspot, Bluetooth
- Audio: Integrated speaker and microphone
- Operating System: Tizen Smart TV OS
Functional Capabilities
The device supported a broad range of use cases:
- Application Management: Installation and deletion of apps via Samsung TV Apps (Tizen OS-based app store)
- Internet and Device Connectivity: Wired/wireless network access via LAN or Wi-Fi; peripheral connections through HDMI, DisplayPort, and Type-C; smartphone screen mirroring
- Document Editing: Remote access to Windows PC, Mac, or mobile devices through Samsung Smart TV Workspace; Microsoft 365 support for cloud-based document creation and editing
- Touchscreen and Virtual Keyboard: Capacitive touch input; virtual keyboard; voice input support
- Content Streaming: OTT video and music streaming from online platforms
- Mobility: Detachable screen mountable on or removable from a wheeled stand for flexible positioning
Samsung positioned the 'Moving Style' as a hybrid device bridging the gap between a large-format interactive tablet and a smart display, suited for collaborative workspaces, educational environments, meetings, presentations, and home entertainment.
Questions Placed Before CAAR
The applicant sought advance rulings on two specific questions:
- Whether 'Moving Style', when imported into India, merits classification under HSN 8471 as an Automatic Data Processing Machine
- Whether the Floor Stand imported alongside or separately merits classification under HSN 8473 as parts/accessories suitable for use solely or principally with machines of
Headings 8470 to 8472
Applicant's Classification Argument
Position on 'Moving Style' — Heading 8471
Samsung contended that the 'Moving Style' satisfied all four cumulative conditions prescribed under Note 6(A) to Chapter 84 for recognition as an ADPM: