Tariff classification of computer components: motherboard and add-on card fall under parts and accessories, not machines themselves.

Motherboards and add-on cards were treated as parts and accessories used with automatic data processing machines, not as automatic data processing machines or units thereof. Heading 8471 applies to the machines and units themselves, while Heading 8473 applies to parts and accessories suitable for use with such machines. On that basis, the goods were classified under Heading 8473 of the Central Excise Tariff rather than Heading 8471, and the Revenue's tariff classification position was accepted.

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Issues: Whether motherboard and add-on card are classifiable under Heading 8471 of the Central Excise Tariff as automatic data processing machines and units thereof, or under Heading 8473 as parts and accessories suitable for use with such machines.

Analysis: Heading 8471 covers automatic data processing machines and units thereof, while Heading 8473 covers parts and accessories suitable for use solely or principally with machines of heading 84.69 to 84.72. The goods in question were found to be neither automatic data processing machines nor units thereof. A motherboard is the central printed circuit board of a computer, and an add-on card adds features through connection with the motherboard. On that basis, both items were treated as parts and accessories used with data processing machines and not as machines falling under Heading 8471.

Conclusion: The goods are classifiable under Heading 8473 of the Central Excise Tariff, and not under Heading 8471.

Final Conclusion: The classification adopted by the appellate authority was rejected and the Revenue succeeded on the tariff classification issue.

Ratio Decidendi: Where goods are not automatic data processing machines or units thereof, but are parts or accessories used with such machines, they fall for classification under the heading for parts and accessories rather than the heading for the machines themselves.

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