Computer patch panels classified as data-processing accessories, not electric control panels, on their connectivity function.

Imported patch panels used for connecting hardware in computer and network systems were classified as accessories for automatic data processing machines, not as boards or panels for electric control or distribution of electricity. The tribunal found that their function was data transmission and computer connectivity, not electrical control, so Heading 8537.10 did not apply. The reasoning followed an earlier decision on computer cable assemblies, and the lower authority's classification was set aside, with the appeal succeeding and consequential relief granted.

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Issues: Whether imported patch panels were classifiable under Heading 8473 as parts and accessories suitable for use solely or principally with automatic data processing machines, or under Heading 8537.10 as boards and panels used for electric control or distribution of electricity.

Analysis: The imported goods were found to be used for connecting hardware in computer and network systems and to transmit information and data. They did not perform the function of electric control or distribution of electricity contemplated by Heading 8537.10. The goods were treated as accessories specifically designed for use with computers falling under Heading 8471, and the reasoning adopted in the earlier decision concerning computer cable assemblies was applied.

Conclusion: The goods were held classifiable under Heading 8473 and not under Heading 8537.10, in favour of the appellant.

Final Conclusion: The classification adopted by the lower authority was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: Goods specifically designed for use solely or principally with computer systems are classifiable as parts or accessories of those systems and not under a heading meant for electric control or distribution equipment when their function is data connection rather than electrical control.

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