Imported modular workstations fall under Heading 8471 when they retain automatic data processing machine characteristics at import.

Imported modular workstations were classifiable under Heading 8471 as automatic data processing machines because classification must be based on the condition of the goods at the time of import. Chapter Note 5(E) to Chapter 84 excludes only a machine incorporating or working in conjunction with an automatic data processing machine to perform a specific function other than data processing; it does not exclude a separately imported automatic data processing machine itself. The residual Heading 8479 was therefore inapplicable, and the Revenue's classification claim failed.

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Issues: Whether the imported modular workstation was classifiable as an automatic data processing machine under Heading 8471 or under the residual heading 8479, and whether Chapter Note 5(E) of Chapter 84 applied to exclude it from Heading 8471.

Analysis: The imported item was found to be a separately presented modular workstation having the characteristics of an automatic data processing machine at the time of import. Chapter Note 5(E) applies where a machine incorporating or working in conjunction with an automatic data processing machine performs a specific function other than data processing; it does not exclude the automatic data processing machine itself when imported separately. Classification was therefore required to be determined on the condition of the goods at the time of import, not on their proposed later integration or use in another machine. The relied-upon precedent on similar facts supported classification under Heading 8471.

Conclusion: The goods were correctly classifiable under Heading 8471 as automatic data processing machines, and the Revenue's claim for classification under Heading 8479 failed.

Ratio Decidendi: Classification of imported goods must be determined on their condition at the time of import, and Chapter Note 5(E) excludes only a machine incorporating or working in conjunction with an automatic data processing machine performing another specific function, not a separately imported automatic data processing machine itself.

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