Multifunction machine classification turns on principal use in an automatic data processing system, not mere printer connectivity.

Multifunction printer-scanner-copier machines were held not classifiable under sub-heading 8471.60 because heading 84.71 applies only to units of a kind solely or principally used in an automatic data processing system. The catalogues and specifications showed independent multifunction capability, and the devices were not merely printers attached to computers. Earlier decisions were distinguished on the basis that different models and established principal use in an ADP system were involved. The machines were therefore classifiable under the residual heading for individual functions, and the classification adopted in the impugned order was sustained.

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Issues: Whether multifunction machines performing printer, scanner and copier functions were classifiable under sub-heading 8471.60 as input or output units, or under sub-heading 8479.89 as machines having individual functions not specified elsewhere.

Analysis: The machines were digital multifunction devices and were not shown to be solely or principally used in an automatic data processing system. The relevant chapter notes required satisfaction of the condition that the unit be of a kind solely or principally used in an ADP system for classification under heading 84.71. The catalogues and specifications showed that the machines were capable of independent multifunction operation and were not merely printers attached to computers. The precedents relied on were distinguished because they concerned different models and, in those cases, the principal use in an ADP system had been established.

Conclusion: The machines were not classifiable under sub-heading 8471.60 and were rightly classified under the residual heading confirmed by the Revenue, against the assessee.

Final Conclusion: The appeal failed, and the classification under the impugned order was sustained.

Ratio Decidendi: A multifunction machine can fall under heading 84.71 only if it is shown to be of a kind solely or principally used in an automatic data processing system; otherwise it is classifiable according to its own individual function or under the residual heading.

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