Smart Phones – Classification of – Board clarifies
Where do you classify a cell phone which has GPS, FM Radio, Camera, Voice Recorder, MP3 Player, E-Mail, Internet and what have you? Is it a Phone, a Camera or a Computer? Board now clarifies that what ever may be the additional features, the instrument is basically a phone and is also used as a phone. It also noticed that in trade parlance these instruments are sold as phones. Therefore Board clarifies that all these phones with the extra facilities would fall under Sub Heading 8570 12. Please also See DDT 146 Dated 29.6.2005.
Circular No. , Dated April 19, 2007