A tablet is a tablet and not a phone even if it allows for phone calls and shall face higher rate of import duty levied on computing devices, says the finance ministry.The Central Board of Excise and Customs, the apex indirect taxes body, has clarified that tablets that have calling function would be treated as a computing device and not a phone since the main function of the product is more akin to a computer. Computers and laptops face import duty (countervailing duty) at the rate of 12 % while mobile phones attract a concessional import duty at the rate of 6%. The duty differential offers huge arbitrage opportunities for companies to dub their tablets having calling facility as phones.