Classification under Heading 84.71 denied where hardware alone was not proved to be an automatic data processing unit.

Imported support-kit hardware was claimed to fall under Heading 84.71 and thereby qualify for exemption under Notification 58/88, but the available material did not establish that the goods, by themselves and independent of software, constituted an automatic data processing system or a unit covered by that heading. Product literature referring to an emulator used with a host development system, which may include a computer, was insufficient to prove the claimed classification, and the departmental certificate did not precisely support it. As the exemption depended on classification under Heading 84.71, the exemption claim was not sustained and the appeal failed.

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Issues: Whether the imported goods were classifiable under Heading 84.71 so as to qualify for exemption under Notification 58/88.

Analysis: The imported product was described as a support kit with probe, chassis, emulation base module, and host interface module. The material produced did not show that the hardware by itself amounted to an automatic data processing system or any unit covered by Heading 84.71. The literature only indicated that an emulator used with a host development system may include a computer, which was insufficient to establish that the imported hardware, independent of software, fell within the claimed heading. The departmental certificate also did not provide precise support for the claimed classification. As the exemption depended on classification under Heading 84.71, the claim for exemption could not be sustained.

Conclusion: The claimed classification under Heading 84.71 was not proved, and the exemption under Notification 58/88 was not available; the appeal failed.

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