Printer-cum-fax classification turns on principal function and ADP interface, with printing treated as the dominant use.

A printer-cum-fax machine with ADP interface was classified under Heading 8471.60 because printing was found to be its principal function and it could accept or deliver data through an automatic data processing system. The relevant conditions in Chapter Note 5(B)(b) and Note 5(D) of Chapter 84 were satisfied, so the machine was treated as an ADP-related printer. The argument that facsimile communication was the principal function, and the reliance on Note 3 to Section XVI and Rule 3 of the Interpretative Rules, were rejected on the factual character and use of the machine.

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Issues: Classification of a printer-cum-fax machine having interface with an ADP system, and whether it fell under Heading 8471.60 or Heading 8517.21.

Analysis: The machine combined printing and fax functions, but the printer was found to be its principal function and it was capable of interfacing with an ADP system for accepting or delivering data. On that basis, the conditions in Chapter Note 5(B)(b) and Note 5(D) of Chapter 84 were satisfied. The contrary plea that the principal function was facsimile communication was rejected, and the reliance on Note 3 to Section XVI and Rule 3 of the Interpretative Rules was not accepted in view of the factual findings on the machine's character and use.

Conclusion: The printer-cum-fax machine was correctly classified under Heading 8471.60 and not under Heading 8517.21, in favour of the assessee.

Ratio Decidendi: A machine combining fax and printing functions is classifiable as an automatic data processing machine-related printer under Heading 8471.60 when its principal function is printing and it satisfies the relevant chapter notes governing ADP interface and data handling.

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